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Health equity and the global social contract: beyond incrementalism and illusionary solidarity [PDF]

open access: yesInternational Journal for Equity in Health
The Millennium Development Goals (MDGs) and Sustainable Development Goals (SDGs) have been celebrated as global social contracts, yet their reliance on voluntary commitments and aspirational targets conceals a structural flaw.
Moses Mulumba   +4 more
doaj   +2 more sources

Debt Contracts in the Presence of Performance Manipulation

open access: yesReview of Accounting Studies, 2018
Iván Marinovic, Ilan Guttman
exaly   +2 more sources

Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]

open access: yesIranian Journal of Finance, 2022
Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective.
Farzin Rezaei   +2 more
doaj   +1 more source

ابتداء الدين بالدين والمستقبليات "مناقشة للاعتراضات على أدلة التحريم" [PDF]

open access: yesمجلة كلية الدراسات الإسلامية والعربية للبنات بدمنهور, 2021
من المسائل الفقهية التي يثار فيها النقاش بين فينة وأخرى مسألة حکم: "ابتداء الدين بالدين"، ومن أشهر المسائل والتطبيقات التي تثار تلک المسألة على ضوئها: "العقود المستقبلية (Futures)"، ومن المعلوم لدى المتخصصين ما صدر عن المجامع الفقهية والهيئات الشرعية ...
طلال الدوسري
doaj   +1 more source

Liberatory "accession" to debt: An overlooked institution of the Draft Code on Obligations and contracts [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2022
All the provisions of the Yugoslav, and subsequently Serbian, Law on Obligations of 1978 relating to substitution of debtor, originate from the Draft Code on Obligations and Contracts of 1969.
Mirić-Karanikić Marija
doaj   +1 more source

How China Lends: A Rare Look into 100 Debt Contracts with Foreign Governments

open access: yesSocial Science Research Network, 2022
China is the world’s largest official creditor, but we lack basic facts about the terms and conditions of its lending. Very few contracts between Chinese lenders and their government borrowers have ever been published or studied.
Anna Gelpern   +4 more
semanticscholar   +1 more source

Corporate Bankruptcy and Directors’ Reputation: An Empirical Analysis of the Effects on Public Debt Contracts

open access: yesJournal of Accounting, Auditing and Finance, 2021
This article investigates the link between board members’ past professional experiences and the terms and conditions of the debt contracts of their current firms. In particular, we examine whether directors’ past bankruptcy experience affects the pricing
S. Gatti   +2 more
semanticscholar   +1 more source

The Effects of the "Void" of the contract as an origin of debt upon assignment contract; Jurisprudential (Fiqh) and legal analysis of Article 733 of the Civil Code [PDF]

open access: yesپژوهش‌نامه حقوق اسلامی, 2022
In this article, the effects of the “Void" of the contract as the origin of debt upon assignment contract have been analyzed in view of the Article 733 civil code.
Seyed Hossein Safaii   +1 more
doaj   +1 more source

Criticism and legal analysis of the application of "Forbearance" to the contracts of credit institutions with debtor customers

open access: yesحقوق فناوریهای نوین, 2023
The conclusion of a secondary contract with a debtor customer is one of the solutions foreseen in the banking system to reduce the volume of non-performing exposures.
behzad pourseyed , Javad Khodadadi
doaj   +1 more source

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