Results 121 to 130 of about 308,712 (275)

The role of policies in reducing the cost of capital for offshore wind. [PDF]

iScience, 2023
Đukan M, Gumber A, Egli F, Steffen B.
europepmc   +1 more source

DEBT COVENANTS VIOLATION AND EARNINGS MANAGEMENT [PDF]

, 2010
The present research aims to establish the relationship between closeness to debt covenants violation and earnings management. Central testable concept is debt covenants hypothesis which assumes that in reluctance of being subject to fines and penalties ...
Mikhailova, Ekaterina
core  

Between Sustainable Development, Financialisation and Sovereign Debt Crisis: The Case of Blue Finance as Yet Another Iteration of the Washington Consensus

Global Policy, EarlyView.
ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley   +1 more source

How does government-backed finance affect SMEs' crisis predictors? [PDF]

Small Bus Econ (Dordr), 2023
Gai L, Arcuri MC, Ielasi F.
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Corporate going-concern report in early pandemic situation: Evidence from Indonesia. [PDF]

Heliyon, 2023
Fidiana F, Yani P, Suryaningrum DH.
europepmc   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

A human rights approach: The right to education in the time of COVID-19: Commentary on COVID-19 Special Section. [PDF]

Child Dev, 2021
Fredman S.
europepmc   +1 more source

Does Auditor Choice Affect Financial Debt Covenants?

, 2018
I examine the effects of auditor choice on debt contracting, particularly in regards to the number and types of financial covenants included in debt contracts.
Fried, Zev
core  

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source