Results 121 to 130 of about 5,622,963 (303)
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Journal on European History of LawThe bankruptcy proceedings codified in the Bavarian Code of Civil Procedure immediately before the founding of the German Empire after long scientific and political discussion (Gant) competed as the most up-to-date regulation of the bankruptcy ...
Martin Löhnig
doaj
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.
Christian E. Weller +2 more
core
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Do reorganization costs matter for efficiency ? Evidence from a bankruptcy reform in Colombia [PDF]
The authors study the effect of reorganization costs on the efficiency of bankruptcy laws. They develop a simple model that predicts that in a regime with high costs, the law fails to achieve the efficient outcome of liquidating unviable businesses and ...
Gine, Xavier, Love, Inessa
core
Journal of Forensic Sciences, EarlyView.Abstract Suicides disguised as homicides present a persistent challenge in forensic case analysis, particularly when the weapon is deliberately removed after discharge. This study investigates the evolution of weapon concealment techniques—specifically the “load‐and‐rope” and “helium balloon‐tied gun” methods—across documented casework, forensic ...
Ernesto Damiani +2 more
wiley +1 more source
The costs and benefits of secured creditor control in bankruptcy: Evidence from the UK [PDF]
Recent theoretical literature has debated the desirability of permitting debtors to contract with lenders over control rights in bankruptcy. Proponents point to the monitoring benefits brought from concentrating control rights in the hands of a single ...
Audrey Hsu, John Armour, Adrian Walters
core
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
Can Bankruptcy Codes Create Value? Evidence from Creditors’ Recoveries in France, Germany, and the UK [PDF]
The aim of this paper is to provide new evidence on the value-creation process taking place in bankruptcy procedures that belong to different legal systems (French civil law, German civil law, and common law): to do so, we assess to which extent the ...
Joël Petey, Régis Blazy, Laurent Weill
core
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source