Results 81 to 90 of about 126,394 (278)
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
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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
The Impact of the Mediation Process on the Default of the Debtor
Annales de la Faculté de Droit d’IstanbulMediation, as defined in Law No. 6,325 on Mediation in Civil Disputes, constitutes a voluntary method for resolving disputes involving the participation of an impartial third party with specialized training.
Efe Dırenisa
doaj +1 more source
The Failed Reform: Congressional Crackdown on Repeat Chapter 13 Bankruptcy Filers [PDF]
, 2015 After decades of lobbying to “get tough” on bankruptcy repeat filers, Congress passed the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA).
Greene, Sara Sternberg
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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
Challenges of the Knowledge Society, 2012 The present study propose the analyse of the irrevocable commitment of a bank entity towards a determined person, through which guarantees a certain legal conduct of its client, and, in case of breach, assumes the payment obligation of a determined ...
VASILE NEMES
doaj
Bankrupt Estoppel: The Case for a Uniform Doctrine of Judicial Estoppel as Applied Against Former Bankruptcy Debtors [PDF]
, 2012 This Note examines the role judicial estoppel plays in supporting the U.S. federal bankruptcy regime. Though once considered an obscure doctrine, the use of judicial estoppel to bar pursuit of previously undisclosed claims by former bankrupts has grown ...
Hilmo, Eric
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Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Accounting &Finance, EarlyView.ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal +3 more
wiley +1 more source
An analysis of debt-reduction schemes initiated by debtor countries [PDF]
In evaluating the benefits of a voluntary debt reduction scheme, look for efficiency gains that allow both debtor and creditor to gain. In particular certain debt reduction operations can: (i) increase the incentives for growth in highly indebted ...
Claessens, Stijn, Diwan, Ishac
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