Results 221 to 230 of about 128,347 (314)

Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley   +1 more source

Australian Royal Commissions Into Child Welfare, Abuse and Protection

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT Both nationally and internationally, the Australian Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA) is widely viewed as a remarkably successful public inquiry. Unlike many other commissions, it was stable, attracted little controversy, was highly regarded, and led to extensive legal, regulatory and policy reform ...
Shurlee Swain, Katie Wright
wiley   +1 more source

A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage   +2 more
wiley   +1 more source

Insights From Academic Research on IFRS 9: A Review of the Literature

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

How Can Female Directors' Influence on Responsible Production Become More Consequential?

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Sustainable Development Goal (SDG) 12, despite having the greatest linkage to other goals, remains underexplored. We examine the impact of female directors on SDG 12 (responsible production) by addressing two debates: whether their presence reflects genuine board diversity and whether they serve merely as token leaders.
Muhammad Taufik, Fiona Vinelia
wiley   +1 more source

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