Results 101 to 110 of about 88,522 (274)
Investment provisions in trade and investment treaties: the need for reform [PDF]
, 2015 This repository item contains a policy brief from the Boston University Global Economic Governance Initiative. The Global Economic Governance Initiative (GEGI) is a research program of the Center for Finance, Law & Policy, the Frederick S.
Gallagher, Kevin P. +2 more
core +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
Ownership Risk and the Use of Common-Pool Natural Resources [PDF]
It has long been recognized that the quality of property rights greatly impacts the economic development of a country and the use of its natural resources.
Jérémy LAURENT-LUCCHETTI +1 more
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CONSIDERAŢII PRIVIND DREPTUL INTERNAŢIONAL INVESTIŢIONAL
Studia Universitatis Moldaviae: Stiinte Sociale, 2009 Many countries attract foreign investment in the economy. The rules of law governing the movement of capital formed international investment law. One of the very important questions in the field of investment law concerned the expropriation of foreign ...
USM ADMIN
doaj
Co‐opted Boards and the Obfuscation of Financial Reports
Abacus, EarlyView.This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi +3 more
wiley +1 more source
Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
Financialisation, or the Search for Profits in the Sphere of Circulation [PDF]
Financialisation of advanced capitalist economies during the last three decades represents expansion of the sphere of circulation, while the sphere of production has continued to face difficulties of profitability and productivity growth.
Costas Lapavitsas
core
NAFTA Chapter 11 Investor-State Cases: Lessons for the Central America Free Trade Agreement [PDF]
, 2005 This report describes how Canadian cattle producers are using NAFTA to demand $300 million in compensation from U.S. taxpayer funds, claiming that the Canadian cattle import ban instituted after mad cow disease was found in Canada violates their NAFTA ...
Lori Wallach, Mary Bottari
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Accounting &Finance, EarlyView.ABSTRACT This paper examines the effect of audit fee regulation on audit fees and audit outcomes. Leveraging the staggered introduction of audit fee restrictions in different Chinese provinces, we find that audit fee regulation is effective in curbing lowballing behaviours and improving audit quality.
Zhili Tian, Yiye Liu, Yixuan Zhang
wiley +1 more source
HAZARDS OF EXPROPRIATION:TENURE INSECURITY AND INVESTMENT IN RURAL CHINA [PDF]
This paper uses household data from Northeast China to examine the link between investment and land tenure insecurity induced by China's system of village-level land reallocation.
Jacoby, Hanan G. +2 more
core +1 more source