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Andrew D. Appleby and Leah Robinson, A Complete Guide to New York’s New Manufacturer Incentives, Tax Analysts: State Tax Notes (2015)Clicking on the button will copy the full recommended citation.
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Kathy Fogel et al., Compliance Costs and Disclosure Requirement Mandates: Some Evidence, 27 Research in Accounting Regulation 83 (2015)Clicking on the button will copy the full recommended citation.
This note contributes to the discussion on the compliance costs of disclosure requirements for publicly traded companies. Prior research tends to focus on audit cost increases when disclosure requirements are stricter. We add some evidence from the point of views of shareholders. Particularly, we contrast stock market reaction to the 2002 Sarbanes–Oxley (SOX) Act which significantly enhanced public company disclosure requirements, with the 2012 Jumpstart Our Business Startups (JOBS) Act which alleviated disclosure requirements for small firms. Contrary to popular belief that more disclosure rules impose regulatory burdens on firms and are costly to implement, we find that the stock market reacted positively toward rules that require more disclosure; whereas it reacted negatively toward rules that require less disclosure, even though those disclosure rules were initially designed to reduce the costs of compliance.
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Ciara Torres-Spelliscy et al., Compliance Costs and Disclosure Requirement Mandates: Some Evidence, 27 Research in Accounting Regulation 83 (2015)Clicking on the button will copy the full recommended citation.
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Robyn Powell, Federal Agencies Say State Cannot Discriminate Against Parents with Disabilities, 34 Child Law Practice 46 (2015)Clicking on the button will copy the full recommended citation.
This article provides an overview of the DOJ/HHS findings and their anticipated wide-ranging impact on parents with disabilities in the child welfare system. It briefly discusses the investigation and findings, and the expected impact of the Departments’ involvement as it relates to parents with disabilities, and provides information on how to file similar complaints.
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Rebecca C. Morgan, An Essay on Reform: Guardianship in the United States, Festschrift in Honor of Dr. Mokoto Arai (2015)Clicking on the button will copy the full recommended citation.
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Grant Christensen, Selling Stories or You Can’t Own This: Cultural Property as a Form of Collateral in a Second Transaction under the Model Tribal Secured Transactions Act, 80 Brook. L. Rev. 1219 (2015)Clicking on the button will copy the full recommended citation.
The Model Tribal Secured Transactions Act was recently proposed by the National Conference of Commissioners on Uniform State Laws. This article takes the position that the model act, if adopted, will encourage economic development in Indian Country by creating a set of uniform rules which both non-Indians and Indians can utilize to promote lending. Critically – before it is widely adopted, this article implores the NCCUSL to consider including in the model act – language that would protect tribal cultural property; and in the absence of such language, encourages tribes to modify the act to accomplish this protection. The stakes include the potential loss of priceless real and personal, tangible and intangible, cultural property which itself form the linchpin of both tribal identity and cultural expression for many indigenous communities in the United States and beyond.
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Brooke J. Bowman, Editor’s Note, 20 Legal Writing iii (2015)Clicking on the button will copy the full recommended citation.
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Kirsten K. Davis, The First Year Legal Writing Course: Praxis Is Pivotal, 28 Second Draft 5 (2015)Clicking on the button will copy the full recommended citation.
This article suggests that the first-year legal writing class is important because it is the primary place where students engage in praxis by exercising judgment about both the means for accomplishing a legal task and the desired ends and enacting their knowledge, skills, and values.
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Joseph F. Morrissey, Surrogacy: The Process, the Law, and the Contracts, 51 Willamette L. Rev. 459 (2015)Clicking on the button will copy the full recommended citation.
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Jaclyn Lopez, Biodiversity on the Brink: The Role of Assisted Migration in managing Endangered Species Threatened with Rising Seas, 39 Harvard Envtl. L. Review 157 (2015)Clicking on the button will copy the full recommended citation.