Results 131 to 140 of about 7,744,752 (291)

GOVERNING THE CLOUD: Infrastructural Statecraft and the Political Ecology of Digital Expansion in Oregon

International Journal of Urban and Regional Research, EarlyView.
Abstract Oregon's wave of data center and semiconductor projects shows how cloud capitalism reorganizes resource systems and territorial governance. Examining Amazon, Google, and Intel, the article traces how fiscal incentives, utility programs, and land‐use instruments are recalibrated to secure hyperscale loads.
Justin Kollar
wiley   +1 more source

Can Corporate Governance Variables Enhance the Prediction Power of Accounting-Based Financial Distress Prediction Models? [PDF]

We integrated accounting, corporate governance, and macroeconomic variables to build up a binary logistic regression model for the prediction of financially distressed firms.
Yeh, Yin-Hua, Liu, Rong-Tze, Lee, Tsun-Siou   +2 more
core  

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, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Filtering speed in a continental European reorganization procedure. [PDF]

Recent studies of U.S. Chapter 11 show it to be a relatively efficient procedure. We examine reorganization cases in a Continental European, creditor-oriented bankruptcy system, viz. Belgium, and report very different findings.
Dewaelheyns, Nico, Van Hulle, Cynthia
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, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

CORPORATE FINANCIAL HEALTH ASSESSMENT: METHODS AND TOOLS FOR EMERGING MARKETS

Экономика и банки, 2019
The paper address the methodological approaches to the corporate financial health assessment. The research purpose was to systematize corresponding methods and tools in the context of investment monitoring, with an emphasis on the level of financial ...
N. LVOVA (Н.А. ЛЬВОВА)
doaj  

Bankruptcy Law: a Mechanism of Governance for Financially Distressed Firms. [PDF]

This paper explores the various governance models for financially distressed firms. We offer a new typology of major bankruptcy models and provide a connection between this bankruptcy law puzzle and the variables depicting the governance of healthy firms
Agnès Fimayer, Régis Blazy, Bertrand Chopard   +2 more
core  

Enhancing corporate bankruptcy and financial distress prediction: a multi-method approach with profiling and network analysis

This thesis encompasses three interrelated studies on the prediction of corporate bankruptcy and financial distress, a critical area for various stakeholders including businesses, financial institutions, investors, regulatory bodies, auditors, and ...
Zhao, Jinxian
core   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Corporate bankruptcy prediction using generative adversarial network-based data balancing, recursive feature elimination, and random forest classification

Discover Artificial Intelligence
Corporate bankruptcy prediction plays a critical role in financial risk management, as it enables the early identification of financially distressed firms and helps reduce potential economic losses. However, most bankruptcy datasets are highly imbalanced
Nilkanth Mundkar, V. M. Khadse
doaj   +1 more source