The Political Cost of War Mobilization in Democracies and Dictatorships.

The purpose of this editorial is to describe financial protectionism as a potentially important determinant of financial reporting outcomes. Fear of foreign capital, or capital xenophobia, spurs financial protectionism. Examining the effects of financial protectionism on financial reporting outcomes potentially permits an expansion of positive accounting theory and, in particular, the political cost hypothesis. I first describe extant literature examining the political cost hypothesis. I then describe national-security related drivers of capital xenophobia. Next, I examine settings in which we can observe variation in financial protectionism. I conclude by positing varied paths by which financial protectionism can affect financial reporting outcomes.

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The Political Cost-Effectiveness of Private Vessel Protection: The Italian Case

The International Spectator ◽

10.1080/03932729.2018.1450110 ◽

2018 ◽

Vol 53 (3) ◽

pp. 132-148 ◽

Cited By ~ 5

Author(s):

Eugenio Cusumano ◽

Stefano Ruzza

Keyword(s):

Cost Effectiveness ◽

The Political ◽

Italian Case ◽

Political Cost

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Part 3 The Post 9/11-Era (2001–), 53 ‘Operation Phoenix’, the Colombian Raid Against the FARC in Ecuador—2008

10.1093/law/9780198784357.003.0053 ◽

2018 ◽

Author(s):

Pinto Mónica ◽

Kotlik Marcos

Keyword(s):

Armed Forces ◽

The Political ◽

Organization Of American States ◽

Territorial Integrity ◽

American States ◽

Political Cost ◽

State Actors ◽

The Right ◽

Self Defence

This contribution examines the 2008 operation conducted by Colombia against a camp of the Revolutionary Armed Forces of Colombia (FARC) located in the territory of Ecuador. It sets out the facts, the legal positions of both countries, the reactions of other governments in the continent, and how the situation was addressed within the Organization of American States and the Rio Group. It then analyses the operation in light of discussions about the possible exercise of the right to self-defence against non-state actors. The closing section suggests that, although the political cost for Colombia was relatively low, this case contributes to a restrictive interpretation of the right, to self-defence based on the inviolability of territorial integrity.

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