Results 81 to 90 of about 143,061 (349)
BEYOND PLANNED DEVELOPMENTS: Small‐Scale Land Speculation and Displacement in Peri‐Urban Myanmar
International Journal of Urban and Regional Research, EarlyView.Abstract Land speculation is a significant factor contributing to the displacement of poor populations in global South cities. While extensive research has examined how urban expansion increases land values—primarily focusing on state‐led or real estate development projects—it often neglects the speculative and displacement dynamics occurring in ...
Francesca Chiu
wiley +1 more source
Nowcasting Quarterly GDP Growth During the COVID‐19 Crisis Using a Monthly Activity Indicator*
Economic Record, EarlyView.What is happening now? The onset of the COVID‐19 crisis in 2020 highlighted the importance of having timely data on the economy to help policy‐makers make more informed decisions. However, the most comprehensive measure of activity, GDP, is published with a long lag, limiting its value to policy‐makers as a measure of the current state of the economy ...
Luke Hartigan, Tom Rosewall
wiley +1 more source
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
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
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
Mixed Strategies in Simultaneous and Sequential Play of a 2 Player Game [PDF]
We take a class of games with two players and two actions which only have mixed strategy Nash equilibria. We show that such games can only have hybrid equilibria if played sequentially with one player moving first. The hybrid equilibrium has the leader p
Peter Simmons
core
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
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
Sovereign Debt Restructuring: A Model-Law Approach [PDF]
, 2014 The existing contractual framework for sovereign debt restructuring is sorely inadequate. Whether or not their fault, nations sometimes take on debt burdens that become unsustainable.
Jansson, Magnus, Venkitaraman, Arun
core +1 more source
Secured Credit and Bankruptcy: A Call for the Federalization of Personal Property Security Law [PDF]
, 1987 In recent years, the need for systems monitoring the current in ation pressure in pneumatic tires has grown dramatically. One way to monitor the in ation pressure is to use the fact that the tire reacts like a spring when excited from road roughness. The
Phillips, David M.
core +2 more sources