Results 181 to 190 of about 150,376 (302)

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

Reforming International Investment Treaty Practice: Comparing Policy Innovation in Australia and Uruguay

open access: yesGlobal Policy, EarlyView.
ABSTRACT The Philip Morris lawsuits against Australia and Uruguay in the early 2010s highlighted the need to reform international investment agreement (IIA) practices to ensure that governments do not give up their regulatory autonomy for foreign investment. We undertook a policy analysis to reveal how interests, ideas and institutions shaped reform in
Dori Patay   +3 more
wiley   +1 more source

Linguistic Markers of Theory of Mind in Spontaneous Speech: A Narrative Review. [PDF]

open access: yesBehav Sci (Basel)
El Mouslih C   +3 more
europepmc   +1 more source

Reaching the Summit or a Plateau? The EU–New Zealand Relationship in the Indo‐Pacific

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines New Zealand's perceptions of the European Union's Indo‐Pacific Strategy through interviews with government officials and foreign policy influencers. Despite viewing the EU positively as a like‐minded partner committed to the rule‐based international order, New Zealand respondents demonstrated limited understanding of the ...
Matthew Castle   +4 more
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

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

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