Journal of Financial Regulation and Compliance: Volume 27 Issue 1

Recent trends in money laundering and terrorism financing

Fabian Maximilian Teichmann

This paper aims to investigate how criminals launder money and finance terrorism through the financial system.

Global financial regulation in the “New International Economic Order”: The unfulfilled promise of equitable economic governance

Habtamu Simachew Belay

In 1974, the UN General Assembly adopted a landmark resolution proclaiming the establishment of a New International Economic Order. One of the basic aims of this declaration was…

Valuation of defined benefit pension schemes in IAS 19 employee benefits - true and fair?

Bridget McNally, Anne M. Garvey, Thomas O’Connor

This paper aims to argue that the accounting standards’ requirements for the valuation of defined benefit pension schemes in the financial statements of scheme sponsoring…

Can BRICS and ASEAN-5 emerging economies benefit from bank diversification?

Syed Moudud-Ul-Huq

This paper aims to empirically investigate the impact of bank diversification on performance and risk-taking behavior. The analysis uses an unbalanced panel data set covering the…

Compensation clawback policies and corporate lawsuits

Matteo P. Arena, Nga Q. Nguyen

The purpose of this paper is to study the relation between compensation clawbacks and lawsuits and analyze how these two corporate disciplinary forces interact. This paper…

The effect of the JOBS act on analyst coverage of emerging growth companies

Elena Precourt

The purpose of this paper is to examine the section of the Jumpstart Our Business Startups (JOBS) Act related to information dissemination by sell-side security analysts. The…

MiFID II key concerns

Peter Yeoh

This paper aims to discuss key concerns surrounding the recent implementation of the Markets in Financial Instruments Directive (MIFID II). It focuses on the UK regime. The…