This paper is among the first to look systematically at the timing of the tax loss harvesting decision faced by investors. A conceptual explanation of the trade-off between tax savings and incremental transaction costs, which underlies the tax loss harvesting decision, is offered. A simulation...

The goals of an effective whistleblowing system are to encourage whistleblowing as a fraud detection tool and to deter wrongdoing by increasing a wrongdoer's risk of detection. Public companies are mandated to provide internal, confidential hotlines through which employees can report fraudulent...

Risk mitigation in global supply chains has grown in importance in recent years, in tandem with globalization and both the commercial and security threats faced by firms both large and small. This study hypothesizes that a firm's ability to manage risk strategy - and therefore support its...