Topic
Legislation
About: Legislation is a research topic. Over the lifetime, 62664 publications have been published within this topic receiving 585188 citations. The topic is also known as: law & act.
Papers published on a yearly basis
Papers
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TL;DR: The Sherman Act of 1890 and the Meat Inspection Act of 1891 are shown to be closely linked as discussed by the authors, and the link makes clearer Congress' intent in enacting the legislation.
Abstract: The Meat Inspection Act of 1891 and the Sherman Act of 1890 are shown to be closely tied. This link makes clearer Congress' intent in enacting the legislation. Both laws were products of conditions in the economy after 1880, and they reflected in part, a common concern about the Chicago packers, or Beef trust. The concerns of local slaughterhouses, which were being displaced by new, low-cost refrigerated beef, and of farmers, who sold their livestock to the large Chicago packers, were echoed elsewhere by other small businesses and farmers, who feared for their competitive positions during a time of structural change in the economy.
102 citations
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TL;DR: In this paper, a content analysis of environmental disclosure provided in annual reports, environmental reports and web sites by 26 French companies listed in the CAC 40 is performed throughout the period 2001-2011.
Abstract: Purpose – The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information.Design/methodology/approach – The approach used in the paper is both quantitative and qualitative. A content analysis of environmental disclosure provided in annual reports, environmental reports and web sites by 26 French companies listed in the CAC 40 is performed throughout the period 2001-2011.Findings – The findings of this study show a significant and enduring improvement in the quality and quantity of environmental disclosure from 2001 to 2011. Even in the absence of penalties for non-compliance, the NRE law stimulated a stark and positive lasting change in the way that French companies account for their environmental information. These findings are consistent with the institutional view of legitimacy theory whereby legislation provides corporate managers with a representation of relevant audiences' perceptions about social and environmental reporting, prompting them to comply with the law to ensure organizational legitimacy.Originality/value – Social and environmental reporting studies generally adopt a strategic view of legitimacy to examine how organizations use social and environmental reporting to respond strategically to legitimacy threats. This study provides early empirical evidence about the relevance of institutional legitimacy theory in explaining environmental reporting.
102 citations
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TL;DR: In this article, the authors trace the life histories of statutes in the environmental area and explore the factors that influence the growth and development of statutory law over time, using a biological analogy.
Abstract: Let us begin by renouncing two of the more ambitious implications of the title. No, we do not believe that any single theory can do justice to all varieties of statutory development. Nor do we believe that everything worth saying about the processes by which statutes change can be captured by analogy to biological evolution. Just as each human being has a unique life history, so too statutes are born, live, and die under circumstances that are unlikely to be duplicated. What we are embarked on is an exercise in statutory biography: by tracing the life histories of statutes in the environmental area, we hope to deepen our understanding of the factors that influence the growth and development of statutory law over time. In this paper, we will not attempt to summarize all our conclusions or provide full documentation. We are presently working on a book which will describe more comprehensively the circumstances which influenced the development of the environmental statutes of the 1970s. Our goal at the moment is more modest. We will describe in general terms what we have in mind when we say that statutes "evolve" and then illustrate by describing a particularly important period in the history of environmental law. During this period, roughly from 1965 through 1970, strong federal environmental legislation was passed, although environmentalists were not yet well-organized as a conventional interest group in Washington. Thus, the period is interesting in its own right because it seems to contradict the usual wisdom that statutes are passed in response to political activity by well-organized pressure groups.
102 citations
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TL;DR: "On September 30, 1996, President Clinton signed the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (1996 Act), Pub. L. No. 104-208, 110 Stat. 3009."
Abstract: "On September 30, 1996, President Clinton signed the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (1996 Act), Pub. L. No. 104-208, 110 Stat. 3009. After an intense lobbying effort by the business community, most provisions relating to legal immigration were omitted from the final bill. Instead, the 1996 Act focuses on illegal immigration reform and includes some of the toughest measures ever taken against illegal immigration." Aspects considered include border enforcement, penalities against alien smuggling and document fraud, deportation and exclusion proceedings, employer sanctions, welfare provisions, and changes to existing refugee and asylum procedures.
101 citations
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TL;DR: This article examined the earnings management of chemical firms at the end of 1979 when Congress was considering legislation leading to the Comprehensive Environmental Response, Compensation, and Recovery Act of 1980, which gave the U.S. government the authority to remediate hazardous chemical waste sites and set up a Superfund to cover cleanup costs.
Abstract: This paper examines the earnings management of chemical firms at the end of 1979 when Congress was considering legislation leading to the Comprehensive Environmental Response, Compensation, and Recovery Act of 1980. This legislation gave the U.S. government the authority to remediate hazardous chemical waste sites and set up a Superfund, funded largely by the chemical industry, to cover cleanup costs. Unlike prior studies that use single, often crude, measures of political costs, we employ seven different measures of the firms' exposure to costs arising from Superfund. Additionally, using factor analysis, we construct a composite measure of political costs. There is some evidence from time-series tests that chemical firms took income-decreasing accruals in 1979 at the height of the Superfund debate but, as expected, they did not in the prior or preceding year. Cross-sectional tests show that the size of the earnings response is correlated negatively with four of the seven individual proxies for political ...
101 citations