Results 81 to 90 of about 147,257 (372)

Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Dan Loyalitas Debitur Upk PNPM Mandiri Perdesaan Kecamatan Kalijambe Kabupaten Sragen [PDF]

open access: yes, 2012
This study aimed to determine the effect of Product Quality and Service Quality on Satisfaction and Loyalty Debtors Debtors UPK PNPM Rural District Kalijambe Sragen with a sample of 153 respondents overall, with a sampling technique using a cluster ...
Penawan, A. (Adi), Susila, L. N. (Linda)
core  

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, 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

Sovereign Debt Restructuring: A Model-Law Approach [PDF]

open access: yes, 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

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, 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

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

PENGHINDARAN RISIKO KREDIT INVESTASI OLEH DEBITUR DI INDONESIA PASCA KRISIS 1997

open access: yesEkuitas: Jurnal Ekonomi dan Keuangan, 2018
This research aimed to estimate the short run and long run (steady state) model on credit market, which influenced on risk hindering behavior by debtor, and taking banking regulation into model as a shock. Analyzing on investment credit market is related
Aloysius Deno Hervino
doaj   +1 more source

Monetary policy operations of debtor central banks in MENA countries [PDF]

open access: yes
The paper analyses the monetary policy operations of central banks in the Middle East and North Africa (MENA). We distinguish the pattern of monetary policy operations of the liquidity providing central banks of the large industrialized countries ...
Schnabl, Gunther, Schobert, Franziska
core  

Enforcing foreign arbitral awards in Australia against non-signatories of the arbitration agreement [PDF]

open access: yes, 2012
This article investigates two questions that may arise in Australian proceedings for the enforcement of a foreign arbitral award where the award-debtor is not named in the relevant arbitration agreement and asserts that it is not a party to that ...
Harder, Sirko
core  

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