Results 91 to 100 of about 3,940 (312)
Global Policy, EarlyView.ABSTRACT This paper examined the critical challenges facing the international monetary system, arguing that they have created conditions for a shift from a neoliberal framework to a pluralist multipolar financial order. Using an interdisciplinary approach that blends international law and international relations, the paper provides an analysis of the ...
Jiangyu Wang
wiley +1 more source
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
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Contemporary 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
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Економіка та суспільствоThe article examines key aspects of public debt management within the framework of fiscal policy, taking into account global socio-economic challenges.
Вадим Поліщук
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Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Methodological Approaches to Optimizing the Debt Policy of Ukraine in the Financial Security Context
Статистика УкраїниThe article underscores the relevance of studies devoted to problems of debt policy in Ukraine from its optimization perspective. The need to reform the domestic debt policy on the basis of advanced methodological approaches is substantiated. The current
T. H. Bondaruk +2 more
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Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Organizational Culture and Financial Performance: A Machine Learning Approach*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract This study explores the relationship between organizational culture and firm performance by applying a machine learning‐based text analysis to a large corpus of employee reviews. Inspired by an intuitive framework of Myers‐Briggs Type Indicator personality dimensions, we propose a novel representation of organizational culture using Korean ...
Hanjun Lee, Junho Park
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Draft Proposal for a Foreign Sovereign Debt Restructuring Law
, 2022 Daniel Reichert-Facilides
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