Results 131 to 140 of about 21,211 (308)

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal 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

The challenges of bankruptcy reform [PDF]

open access: yes
The 2008 financial crisis was followed by a global economic downturn, credit crunch, and reduction in cross-border lending, trade finance, remittances, and foreign direct investment, which adversely affected businesses around the world.
Klapper, Leora   +2 more
core  

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

open access: yesJournal 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

Financial versus Social Efficiency of Corporate Bankruptcy Law: the French Dilemma? [PDF]

open access: yes
We study the French dilemma associated with court administered resolution of corporate financial distress of firms, in which bankruptcy courts have to combine both social efficiency (maintaining employment) and ex post financial efficiency (determining ...
Agnès Fimayer   +3 more
core  

Misconduct complaints and agents’ incentives: Evidence from housing transactions

open access: yesReal Estate Economics, EarlyView.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

The Administration of the Bankruptcy Estate according to the Bavarian Code of Civil Procedure of 1869 with a View to the Prussian Bankruptcy Code of 1855 and the Reich Bankruptcy Code of 1877

open access: yesJournal on European History of Law
The 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  

Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson   +3 more
wiley   +1 more source

Are Russian commercial courts biased?Evidence from a natural bankruptcy experiment [PDF]

open access: yes
We study the nature of judicial bias in bankruptcy proceedings following the enactment of bankruptcy law in Russia in 1998. We find that regional political characteristics affected judicial decisions about the numbers and types of bankruptcy procedures ...
Konstantin Sonin   +2 more
core  

Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley   +1 more source

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