Results 221 to 230 of about 1,697,709 (296)

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva   +5 more
wiley   +1 more source

A Horse Race of Machine‐Learning Methods to Predict Banking Crises

open access: yesInternational Finance, EarlyView.
ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley   +1 more source

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

open access: yesIndustrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

Trade Exposure and the Decline in Collective Bargaining: Evidence From Germany

open access: yesIndustrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT We analyze how rising trade exposure from China and Eastern Europe affected collective bargaining coverage in German plants from 1996 to 2008. Using cross‐industry variation in trade exposure and instrumenting with trade flows from other high‐income countries, we find that higher import exposure increased the likelihood that plants exited ...
Daniel Baumgarten, Sybille Lehwald
wiley   +1 more source

Developing AI‐driven decision support for the proactive identification and evaluation of financially distressed companies by Belgian commercial courts

open access: yesInternational Transactions in Operational Research, EarlyView.
Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke   +3 more
wiley   +1 more source

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