Results 71 to 80 of about 126,036 (289)
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
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
wiley +1 more source
Bankruptcy over the deceased's estate (inheritance) as a form of personal bankruptcy [PDF]
Strani pravni život, 2020 Bankruptcy over the deceased's estate is one of the forms of personal bankruptcy. This institute contains a number of specifics that according to certain elements separate it from the personal bankruptcy. However, most of the rules of personal bankruptcy
Čolović Vladimir Ž.
doaj
University of Michigan Journal of Law Reform, 2012 Undocumented immigrants in financial distress are barred from seeking many forms of assistance. Bankruptcy is one tool that is, in theory, available to undocumented debtors because legal status is not a prerequisite to bankruptcy relief. This Article explores undocumented debtors' interactions with the bankruptcy system.
openaire +1 more source
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
wiley +1 more source
Albanian legal framework on Factoring contract
Academicus International Scientific Journal, 2013 Factoring contract is a new phenomenon, compared to earlier forms of commerce in juridical circulation. Factoring is a method used by a firm to obtain cash when available cash balance, held by the firm, is insufficient to meet current obligations, and ...
Anjeza Liçenji, Kestrin Katro
doaj +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &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
Accounting &Finance, EarlyView.Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo +3 more
wiley +1 more source
The concept of free transfer of digital rights from the perspective of the obligor’s will
Цифровое правоA basic postulate of the civil transfer and exchange of digital assets consists in the rule according to which their transfer on the basis of a transaction is not subject to agreement with the obligated party (Article 141.1(3) of the Civil Code of the ...
I. S. Povarov
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Remedying the defects in India's credit and insolvency frameworks with adapted solutions from the Anglo-American legal scholarships [PDF]
Pravni Zapisi, 2020 The law governing credit transactions in India is compartmentalized and concomitantly poses difficulties to contractual parties and access to credit: the overall effect of this is already being felt owing to the country's low rank on the 'getting credit'
Iheme Williams C.
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