Results 131 to 140 of about 308,712 (275)

Real Menace or Crying Wolf? Covenant Flexibility and Risk-Return Dynamics of Covlites

, 2023
McMeeking K, Isin AA, Tharyan R.
europepmc   +1 more source

Global syndicated lending during the COVID-19 pandemic. [PDF]

J Bank Financ, 2021
Hasan I, Politsidis PN, Sharma Z.
europepmc   +1 more source

Sequential Restructuring of Debt Classes, Absolute Priority Violation and Spread Reversals Under Chapter 11 [PDF]

Under U.S. Bankruptcy Code, equity holders can restructure different debt classes at a time. Recognizing this allows us to endogenize, in continuous time, not only the restructuring threshold but also the restructuring order of senior and junior classes.
Adriana Breccia
core  

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Introduction to the Special Issue: the Racial Wealth Gap. [PDF]

J Econ Race Policy, 2021
Kamali S.
europepmc   +1 more source

Latin America and the Caribbean Standardized Public Debt Database: Data as of June 2023

This database compiles current standardized statistics on sovereign debt issuances for the Latin American and Caribbean (LAC) region and contains biannual data starting in 2006 through June 2023. Sovereign debt data is classified by legislation, creditor,
Inter-American Development Bank
core   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

The Threat of the COVID-19 Pandemic to Human Rights: Jordan as a Model. [PDF]

J Hum Rights Soc Work, 2022
Alsawalqa RO, Al Qaralleh AS, Al-Asasfeh AM.   +2 more
europepmc   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

The Impact of the "Belt and Road" Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background. [PDF]

J Environ Public Health, 2022
Liu T, Gao K, Anwar S.
europepmc   +1 more source