Results 161 to 170 of about 225,766 (303)

Reliance as Promise

open access: yesAmerican Business Law Journal, EarlyView.
Abstract In the face of powerful criticism, the “reliance interest” continues to hold an impactful position in judicial and academic treatment of contract damages. And yet, the theoretical foundation of reliance damages for breach of contract remains unsettled.
Yehuda Adar, Efi Zemach
wiley   +1 more source

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

Insolvency (bankruptcy) of a natural person according to the Russian law: need for comparative law research

open access: yesRUDN Journal of Law, 2014
The author analyzes the key steps of improving the legislation on insolvency (bankruptcy) of citizens who are not individual entrepreneurs in Russia since 2009.
I S Korshunov
doaj  

Defence Contracting and Accrual‐Based Earnings Management

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz   +3 more
wiley   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley   +1 more source

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