Results 51 to 60 of about 5,343 (232)
The European Central Bank, machinic enslavement, and the Greek public sector
Finance and Society, 2016 This article investigates the role of the European Central Bank (ECB) in transferring financial and moral responsibility for the Eurozone crisis from the private to the public sector.
Radman Selmic
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Accounting Perspectives, EarlyView.ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
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MOVE FROM REPRESSION TO PROTECTION OF DEBTOR, FROM PUNISHMENT TO REHABILITATION
Стратегические решения и риск-менеджмент, 2015 This article considers features of bankruptcy regime of Russia, whether it is pro-debtor or pro-creditor. It also considers common factors that have an impact on implementation of Russian legislation in the field of insolvency (bankruptcy).
M. I. Beshtoyev
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Contemporary Accounting Research, EarlyView.ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck +4 more
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Nature on the balance sheet: Accountability for Nature Positive
Methods in Ecology and Evolution, EarlyView.Abstract Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other stakeholders need consistent, comparable and decision‐useful information on the state of nature and
Greg Smith +6 more
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Rules for the Enforcement of the Exception of Non-Performance in Civil Proceedings [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 In civil proceedings, contract non-performance is a substantive defense means available to aparty that, by its mere invocation, can block the claim brought by the other party (which has notfulfilled its own obligation) that, in its turn, aims at obliging
Calafus Sorin
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Abacus, EarlyView.This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen +3 more
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Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange
Abacus, EarlyView.This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew +3 more
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Baltic Journal of Economic StudiesOne of the key prerequisites for ensuring the stability of the national economy in the conditions of war and deepening crisis processes is the effective functioning of debt restructuring mechanisms and bankruptcy procedures.
Liudmyla Panova +2 more
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PERSONAL BANKRUPTCY AND THE ROMANIAN REALITIES
Studies and Scientific Researches: Economics Edition, 2015 Bankruptcy is defined as the legal situation in which an individual, a company or an institution cannot meet outstanding liabilities, which are superior in value compared to available assets. Personal bankruptcy refers to the situation described above in
Mihaela Condrache +1 more
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