Results 101 to 110 of about 25,868 (276)

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu   +3 more
wiley   +1 more source

General Motors Corporation Debtor-In-Possession (DIP) Loan Contract [PDF]

open access: yes, 2009
$33,300,000,000 SECURED SUPERPRIORITY DEBTOR-IN-POSSESSION CREDIT AGREEMENT among GENERAL MOTORS CORPORATION, a Debtor and Debtor-in-Possession under Chapter 11 ofthe Bankruptcy Code,as the Borrower, THE GUARANTORS and THE LENDERS PARTIES HERETO FROM ...
General Motors Company   +1 more
core   +1 more source

Chrysler Debtor-In-Possession (DIP) Loan and Contract Amendments [PDF]

open access: yes, 2009
$4,100,000,000 SECOND LIEN SECURED PRIMING SUPERPRIORITY DEBTOR-IN-POSSESSION CREDIT AGREEMENT among CHRYSLER LLC, a Debtor and Debtor-in-Possession under Chapter 11 of the Bankruptcy Code, as the Borrower, and THE LENDERS PARTIES HERETO FROM TIME TO ...
Chrysler Group, LLC.   +2 more
core   +1 more source

Before the budget: Parliamentary appropriations and the limits of government spending in colonial New South Wales, 1787–1832

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract How did a British colony, not supplied with coin and with no tax base, establish itself a world away from London? Drawing on the Historical Records of Australia and British parliamentary Appropriation Acts from 1787 to 1832, this paper shows that Phillip, the first Governor of New South Wales, spent by issuing promises to pay against the ...
Matthew Crocker
wiley   +1 more source

The fresh start goal of the Bankruptcy Act : giving a temporary reprieve or facilitating debtor rehabilitation? [PDF]

open access: yes, 2014
Providing debtors with the opportunity for a fresh start is popularly regarded as one of the main goals of bankruptcy legislation. However, there has been limited analysis of this goal.
Howell, Nicola
core  

Task‐specific associations between holistic processing and individual differences in face memory

open access: yesBritish Journal of Psychology, EarlyView.
Abstract Whether individual differences in face identification can be predicted by holistic processing, and whether both share a common underlying mechanism, remain open questions. Past studies exploring this association have produced mixed findings, but they have typically examined only a subset of holistic processing measures, focused largely on ...
Bryan Qi Zheng Leong   +2 more
wiley   +1 more source

The economic effect of discrimination: Evidence from the restaurant sector

open access: yesContemporary Economic Policy, Volume 43, Issue 2, Page 226-259, April 2025.
Abstract Discrimination often leads to economic consequences for affected groups. This study examines the economic impact of consumer discrimination on Chinese restaurants in the U.S. during the COVID‐19 pandemic's onset. Using cell phone data and revenue records, it identifies a significant −10% relative decline in visits to Chinese restaurants by ...
Guanting Yi
wiley   +1 more source

Chinese Lending and Sovereign Debt Distress in Developing Countries

open access: yesEconomics &Politics, EarlyView.
ABSTRACT China has emerged as the world's largest bilateral creditor to developing countries, yet its effects on sovereign debt outcomes remain contested. Competing theoretical perspectives predict opposing effects: Chinese lending may increase debt vulnerability through opacity, moral hazard, and unsustainable obligations, or reduce it by providing ...
Patrick E. Shea
wiley   +1 more source

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