Results 161 to 170 of about 415,533 (390)
“Land fever” and “Bankruptcy”: Social Problems in Hanoi’s Urbanizing Peri-urban Communities
, 2019 openalex +1 more source
The macroeconomics of U.S. consumer bankruptcy choice: Chapter 7 or Chapter 13? [PDF]
Because of the recent surge in U.S. personal defaults, Congress is currently debating bankruptcy reform legislation requiring a means test for Chapter 7 filers.
Pierre-Daniel Sarte, Wenli Li
core
Journal of Accounting Research, EarlyView.ABSTRACT In this paper, we develop novel measures of managerial labor market classification and competition by constructing networks of compensation benchmarking peers disclosed in proxy statements. These networks represent firms’ relative positions within the managerial labor market.
RAY RUI GAO, YIFEI LU
wiley +1 more source
Executory Contracts and Performance Decisions in Bankruptcy
, 1997 Jesse M. Fried
openalex +1 more source
Altman Z Score Method for Predicting Bankruptcy in Kompas 100 Index Companies
, 2023 Herman Somantri, Mochamad Kohar Mudzakar
openalex +1 more source
Accounting Perspectives, EarlyView.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Desperate vs. Deadbeat: Can We Quantify the Effect of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005? [PDF]
For decades, personal bankruptcies increased in the U.S., either reflecting growing economic distress of families or a declining stigma associated with filing for bankruptcy. In a nod to the latter argument, the U.S.
Amanda Logan +2 more
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The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
A Simple Test of Adverse Events and Strategic Timing Theories of Consumer Bankruptcy [PDF]
A test of adverse events and strategic timing theories can be conducted by determining whether some relevant financial decision variables, such as financial benefit from filing for bankruptcy, or debt discharged in bankruptcy are endogenous with the ...
Li Gan, Tarun Sabarwal
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