The Impact of Financial Fraud on Technological Innovation: Myopia, Job Security, and Loss of Trust

2019 ◽  
Author(s):  
Po-Hsuan Hsu ◽  
Feng Tian ◽  
Long Yi
Author(s):  
Jintao Ma ◽  
Qiuguang Hu ◽  
Weiteng Shen ◽  
Xinyi Wei

To cope with climate change and achieve sustainable development, low-carbon city pilot policies have been implemented. An objective assessment of the performance of these policies facilitates not only the implementation of relevant work in pilot areas, but also the further promotion of these policies. This study uses A-share listed enterprises from 2005 to 2019 and creates a multi-period difference-in-differences model to explore the impact of low-carbon city pilot policies on corporate green technology innovation from multiple dimensions. Results show that (1) low-carbon city pilot policies stimulates the green technological innovation of enterprises as manifested in their application of green invention patents; (2) the introduction of pilot policies is highly conducive to green technological innovation in eastern cities and enterprises in high-carbon emission industries; and (3) tax incentives and government subsidies are important fiscal and taxation tools that play the role of pilot policies in low-carbon cities. By alleviating corporate financing constraints, these policies effectively promote the green technological innovation of enterprises. This study expands the research on the performance of low-carbon city pilot policies and provides data support for a follow-up implementation and promotion of policies from the micro perspective at the enterprise level.


Processes ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 1264
Author(s):  
Meng Zeng ◽  
Lihang Liu ◽  
Fangyi Zhou ◽  
Yigui Xiao

Many studies have found that FDI can reduce the pollutant emissions of host countries. At the same time, the intensity of environmental regulation would affect the emission reduction effect of FDI in the host country. This study aims to reveal the internal mechanisms of this effect. Specifically, this paper studies the impact of FDI on technological innovation in China’s industrial sectors from the perspective of technology transactions from 2001 to 2019, and then analyzes whether the intensity of environmental regulation can promote the relationship. Results indicate that FDI promotes technological innovation through technology transactions. In addition, it finds that the intensity of environmental regulation significantly positively moderates the relationship between FDI and technological innovation, which is achieved by positively moderating the FDI–technology transaction relationship. Regional heterogeneity analysis is further conducted, and results show that in the eastern and western regions of China, FDI can stimulate technological innovation within regional industrial sectors through technology trading. Moreover, environmental regulation has a significant positive regulatory effect on the above relationship, but these effects are not supported by evidence in the central region of China.


2016 ◽  
Vol 7 (2) ◽  
pp. 1-14
Author(s):  
Rachida Khaled ◽  
Lamine Hammas

The diffusion of the technological innovation can affect the agricultural sector in the three-sided (social, economic and environmental), a hand, it can contribute to solve problems of the agricultural sector: the effects of the climatic changes, the farming exodus and the migration and the problems of poverty and it can improve the agricultural productivity. But on the other hand, he can lead to new problems, such as depletion of energy resources caused by excessive use of energizing technologies, pollution of air and water and the destruction of soil by industrial waste. This paper aims to theoretically and empirically analyze the role of technological innovation in improving agricultural sustainability through the impact of mechanization on agricultural productivity, energy production and net income per capita for a panel of three Maghreb countries (Algeria, Morocco and Tunisia) during the period 1997-2012. By using simultaneous equations, the authors' finding that technological innovation cannot achieve the purpose of sustainable development in the agriculture sector in the Maghreb countries through the negative impact of mechanization and research and development on agricultural productivity.


2015 ◽  
Vol 16 (1) ◽  
pp. 74-76
Author(s):  
Miriam Fisher ◽  
Brian McManus

Purpose – To explain the details and implications of a September 9, 2014 federal indictment, US v. Robert Bandfield, the first time a Foreign Account Tax Compliance Act (FATCA) violation has been charged as an “overt act” in furtherance of a tax conspiracy and securities fraud. Design/methodology/approach – Provides background, including the enactment of FATCA and the details of the indictment; describes an undercover investigation conducted by President Obama’s Financial Fraud Enforcement Task Force; and discusses the warnings this indictment sends to the global financial community. Findings – The indictment confirms the coordinated and aggressive tactics US law enforcement is now employing to investigate and prosecute offshore financial fraud. Practical implications – Banks and financial service providers need to be aware of the impact of enhanced US regulatory obligations and implement appropriate compliance measures. These institutions must also remain sensitive to risks presented by unscrupulous customers. Finally, they must be ready to manage appropriately information-gathering and investigatory inquiries originating with US authorities. Originality/value – Practical guidance from experienced tax controversy lawyers.


2013 ◽  
Vol 03 (08) ◽  
pp. 41-47
Author(s):  
OYEWALE I.O ◽  
ADEYEMO S.A ◽  
OGUNLEYE P.O

Sustainable economic development does not occur without entrepreneurship and entrepreneurship is the practice of starting new organizations or revitalizing mature organizations. This study therefore is done to analyse the impact of innovation, technology and on the entrepreneurial development activities in Nigeria. Simple random sampling technique was used to select a total of 12 entrepreneurs from Lagos State that constituted our sample size. The primary data consists of a number of items in well- structured questionnaire that was administered to and completed by the respondents. Regression analysis was used to analyse the data. The results showed that there is significant relationship between technological innovation and entrepreneurship development in Nigeria. It is therefore recommended that government should create a friendly or an enabling environment for entrepreneurship and consumer goods to boost the Nigeria economy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Attia Aman-Ullah ◽  
Azelin Aziz ◽  
Hadziroh Ibrahim ◽  
Waqas Mehmood ◽  
Yasir Abdullah Abbas

Purpose The purpose of this study is to determine the impact of job security on doctors’ retention, with job satisfaction and job embeddedness as the mediators. In doing so, the authors seek to contribute to the existing literature by providing additional empirical evidence on the links between job security, job satisfaction, job embeddedness and employee retention by using social exchange theory. Design/methodology/approach An empirical study was conducted on doctors working in public hospitals in Pakistan. Data from selected public hospitals were collected using semi-structured questionnaires. The simple random sampling method was applied for participant selection and partial least squares-structural equation modelling was used for data analysis purposes. Findings The findings confirmed the direct and mediation relationships. Thus, all of this study’s hypotheses are supported. The results indicate that job security can improve doctors’ retention. Further, job satisfaction and job embeddedness play crucial roles in mediating the direct relationship. Originality/value This study elaborates job security in health-care sector of Pakistan and also provides empirical evidence of the antecedents and mediators of doctors’ intention to continue working in the health-care industry.


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