Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Na H +5 more
europepmc +1 more source
Green swans and blue skies: Climate change and insolvency risk for financial institutions
Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley +1 more source
Effect of a lottery intervention on gender-based violence among female sex workers in Dar es Salaam, Tanzania: results from a randomised trial. [PDF]
Hémono R +4 more
europepmc +1 more source
Insider Ownership and Investment Efficiency
ABSTRACT This study examines the relationship between insider ownership and investment efficiency in Indian publicly listed firms, utilising panel data spanning 2001 to 2015. It explores how agency conflicts contribute to suboptimal capital investment decisions. Our analysis reveals that increased insider ownership is associated with reduced investment
Bibek Bhatta
wiley +1 more source
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
Tao R, Li J.
europepmc +1 more source
Alternative Price Dynamics and Valuation of Flexible Strategies
ABSTRACT In this article, we study the optimal operational strategy of production projects. We investigate different underlying price models and determine the optimal barriers of transition to suspension, recovery, or irreversible abandonment of productive activity.
Cristina Bertolosi +2 more
wiley +1 more source
Examining the influence of deterrent and enhancement factors on QR-code mobile payment continuance intention: insights from PLS-SEM and IPMA analysis. [PDF]
Rahman A +5 more
europepmc +1 more source
Human anthrax in a non-epizootic area: epidemiological investigation and response based on One Health-Chengdu, China. [PDF]
Xu K +7 more
europepmc +1 more source
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source

