Results 191 to 200 of about 406,172 (396)
Bankruptcy problems with interval uncertainty [PDF]
In this paper, bankruptcy situations with interval data are studied. Two classical bankruptcy rules, namely the proportional rule and the rights-egalitarian rule, are extended to the interval setting.
Rodica Branzei+1 more
core
ABSTRACT Trust is both a prerequisite and a product of insurance, as insurance contracts are built on and create trust relations that enable a risk‐averse perspective towards the future. At the same time, insurer‐policyholder relationships are characterised by a persistent distrust, rooted in insurance economics and industry reputation. In this article,
Maiju Tanninen, Gert Meyers
wiley +1 more source
Union Retirement and Welfare Plans: Employer Contributions as "Wages" under Section 64a(2) of the Bankruptcy Act [PDF]
openalex +1 more source
The application of structural and machine learning models to predict the default risk of listed companies in the Iranian capital market. [PDF]
Peykani P+4 more
europepmc +1 more source
Hospital Mergers and Acquisitions From 2010 to 2019: Creating a Valid Public Use Database
ABSTRACT Objective To create, analyze, and distribute the Strategic Hospital Mergers & Acquisitions (M&A) Database, a detailed resource of hospital M&As from 2010 to 2019. Study Setting and Design We conducted more than 2000 Internet searches to supplement, verify, and correct M&A identifications of American Hospital Association (AHA) survey data.
Hyesung Oh+4 more
wiley +1 more source
Following the blind? Database coding policies and the case of IFRS noncompliance
Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali+3 more
wiley +1 more source
Bankruptcy: Corporate Reorganization: Fraternal Benefit Society Entitled to Benefits of Section 77B
Russel T. Walker
openalex +2 more sources
Césaire and Fanon on Fascism: The “Boomerang Effect” Beyond the Metropole
Constellations, EarlyView.
Dallas Jokic
wiley +1 more source
Abstract This study provides empirical evidence that key audit matters (KAMs) are informative for future negative accounting outcomes. We employ FinBERT—a deep learning model designed for natural language processing that allows human‐like text comprehension—to demonstrate that goodwill‐related KAMs are predictive of firms' future impairments.
Stephan Küster+2 more
wiley +1 more source