... Limited 2026 Emerald Publishing Limited Licensed re-use rights only Fintech development Financial access Financial stability Tax revenue Moderated mediation Fiscal capacity Financial regulation E62 G21 G28 O16 Fintech also contributes to fiscal systems by formalizing...

...) Cryptocurrencies Financial regulation VASPs = virtual asset service providers; AML = anti-money laundering; TWFE = two-way fixed effects; DLTs = distributed ledger technologies; FATF = Financial Action Task Force; CASPs = crypto asset service providers; MiCA...

... through case studies for how DETs and AETs are deployed in practice, steering investor behaviors. In Section 5, we examine financial regulations relating to disclosure of conflicts of interest, which is a key approach to protecting investors. We then identify circumstances when disclosures...

... publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Bank profitability Financial regulation Sweden Capital ratio ROA Determinants Panel-corrected standard errors (PCSE) Banks’ profitability represents a fundamental indicator...

..., the sector’s dominance is supported by favorable tax treatment, relaxed reporting requirements and the repeal or weakening of financial regulations such as the Glass–Steagall Act. However, rapid growth has also drawn attention from regulators. In 2023, the US Securities and Exchange Commission (SEC...

... Financial regulation APP fraud has increasingly affected financial consumers on a global scale (ACI Worldwide and Global Data, 2023), exploiting advances in financial information technology and the expansion of financial inclusion. This form of fraud typically involves criminals deceiving...

... improves bank regulatory capital in countries with more diverse religious beliefs. William Mawuli K. Adjimah can be contacted at: wadjimah@yahoo.com Culture Religiosity Institutional quality Financial regulation Regulatory capital Bank capital decisions have triggered great...

... Brož can be contacted at: vaclav.b@praguecityuniversity.cz © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Penalty Banking Misconduct Enforcement action Regulatory action Financial regulation C11 C21 C58 G14 G21 G28 G321 K22 K42...

.... , Barberis , J. and Buckley , R. (2017), “ FinTech, RegTech and the reconceptualization of financial regulation ”, Northwestern Journal of International Law and Business , Vol. 37 No. 3 , p. 371 . Bamberger , K. (2010), “ Technologies of compliance: risk and regulation in a digital...

... launched to evaluate the necessity for new financial regulations or a modification of existing ones with respect to DLT. For instance, the BIS published in February 2017 an analytical framework to facilitate central banks and markets authorities to detect the opportunities and risks of DLT arrangements...

... fund families. © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Private pension fund Pension plan Fund flow Investor sentiment Active management return Management fee Financial regulation C23 G23 J32 Along with nominal returns...

... quantity is negatively correlated to banks’ equity-ratios and profitability. Financial regulation Risk disclosure Risk management Market risk Banking Banking regulation Risk reporting This paper investigates the market risk disclosure practices in the financial reports of large Italian...

... in addition an operational subsidiary. Christiane Hellstern can be contacted at: christiane.hellstern@uni-tuebingen.de 02 04 2020 11 07 2020 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Corporate governance Financial regulation...

... technological solutions. Process mining Financial regulation Regulatory compliance RegTech Compliance management Since the global financial and economic crisis of 2007-2008, banks and other financial institutions have been challenged by the exponential increase of regulatory requirements...

... and complex regulation to avoid unintended and adverse consequences for the financial services industry. Originality/value The paper synthesises existing research within different fields – such as moral psychology and analytic business ethics – and applies it to financial regulation. When considering...

... 2018 Emerald Publishing Limited Licensed re-use rights only Credit ratings Financial regulation Credit rating agency Financial institutions Financial market Financial reform G18 G15 F39 The Dodd–Frank Act requires the regulators in the USA, above all the Securities...

... laundering Financial regulation Compliance and regulation Corporate compliance Simply defined, taxes are any compulsory contribution that the State (i.e. governments) imposes upon their citizens without any promise for a proportional return (no quid pro quo). The rationale behind taxes is to equip...

... Publishing Limited Licensed re-use rights only Financial regulation Financial intermediaries Personal financial planning Retail distribution review Retail financial services Following upon 18 Consultation Papers, 5 Discussion Papers, 15 Policy Statements and 17 separate pieces of research...

... Licensed re-use rights only Financial reporting Financial crisis Financial regulation Capital markets Regulatory risk Value-at-risk Value at risk (VaR) is a measure that has drawn the attention of financial economists and practitioners during the past decades. Especially since the 2007...

... and efficiency. © Emerald Group Publishing Limited 2013 Compliance function Italian banks Financial regulation Internal control system Organizational structure Banks Italy The Italian regulatory framework concerning the compliance function (Banca d'Italia, 2007) is a chance...