Results 161 to 170 of about 3,445,645 (298)

Artificial intelligence and liquidation: Reality, destiny and fantasy

open access: yesInternational Insolvency Review, EarlyView.
Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley   +1 more source

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

open access: yesInternational Insolvency Review, EarlyView.
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley   +1 more source

Fraud in the banking industry: a case study of Kenya [PDF]

open access: yes, 2012
Fraud has become a worldwide problem that is not set to abate in the near future. It is eroding the profitability of organisations with devastating effects on firm solvency.
Akelola, S
core  

Regulatory techniques governing the dischargeability of student loan debt in common law systems: Temporal restrictions, hardship‐based limitations and categorical exclusions

open access: yesInternational Insolvency Review, EarlyView.
Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley   +1 more source

Financial statement fraud in Europe

open access: yes, 2018
Nos últimos anos são cada vez mais os casos de fraude detetados em grandes empresas o que tem vindo a abalar a confiança dos mercados. No entanto, apesar de esta ser uma realidade, o estudo da temática na europa continua a ser bastante escasso. Assim sendo, apesar de um aumento na capacidade de regulação, do maior enfoque na temática nos últimos anos e
openaire   +1 more source

Financial Statement Fraud [PDF]

open access: yes, 2003
Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors.
Intal, Tiina, Do, Linh Thuy
core  

The Impact of Economic Growth on Insurance (Growth)

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This paper investigates the impact of economic growth on insurance (growth), focusing on the outflow side of the insurance activity, as captured by benefits (including commissions and expenses). The findings provide evidence that economic growth does exert a positive, statistically significant impact on the benefit side of insurance (growth ...
Nicholas Apergis   +2 more
wiley   +1 more source

Developing a Z‐ESG Score Model for Assessing Corporate ESG Performance

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman   +3 more
wiley   +1 more source

Managerial Power, Overconfidence, and Obfuscation in the Chairperson Statement: Evidence From the Indian Banking System

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira   +2 more
wiley   +1 more source

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