Results 91 to 100 of about 2,680 (192)
Regulation &Governance, EarlyView.ABSTRACT This article argues that if the aspiration is to enhance regulatory and governance responses to white‐collar and corporate crimes, consideration of the organization of these offending behaviors must be central to the scholarly, practice, and policy discussion.
Nicholas Lord, Michael Levi
wiley +1 more source
How Canadian seniors make decision about insolvency? [PDF]
Heliyon, 2023 Amine S, Predelus W.
europepmc +1 more source
Corporate opacity and net premiums written flows: Evidence from US property‐liability insurers
Risk Management and Insurance Review, EarlyView.Abstract This paper investigates the relationship between corporate opacity and policyholders' purchasing behavior in US property‐liability insurers. We find that policyholders are more willing to purchase policies from less opaque insurers. In addition, the financial tail risk exacerbates the negative relationship between opacity and insurance ...
Gene Lai, Zifen Zeng
wiley +1 more source
A Literature Review of Securities Holdings Statistics Research and A Practitioner's Guide
Journal of Economic Surveys, Volume 40, Issue 2, Page 632-658, April 2026.ABSTRACT Granular holdings data containing security‐by‐security portfolio investments features prominently in economics and finance research. One novel source is the granular Securities Holdings Statistics (SHS), managed by the European Central Bank. SHS covers different euro area investors with over 2 billion observations, representing +50 trillion ...
Martijn Boermans
wiley +1 more source
EU INSOLVENCY LAW - NEW RECAST REGULATION ON INSOLVENCY PROCEEDINGS
EU AND COMPARATIVE LAW ISSUES AND CHALLENGES SERIES, 2017 Intensive process of Europeanization and the creation of internal market significantly changed European business landscape. More and more European companies are spreading their businesses across Europe what consequently raised considerable number of issues to address, such as, law applicable to corporate activities, creditor’s rights, etc.
openaire +1 more source
Journal of Futures Markets, Volume 46, Issue 3, Page 562-581, March 2026.ABSTRACT This paper examines how institutional environments shape the effectiveness of derivative hedging in reducing corporate default risk. Using hand‐collected data from non‐financial firms across nine European countries and various econometric methods to control for endogeneity, we provide novel evidence that the risk‐reducing benefits of ...
Amrit Judge, Khai Le, Kim Ly
wiley +1 more source
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 1, March 2026.ABSTRACT Genetic programming (GP) is used to obtain multiperiod bankruptcy prediction models, as well as to perform a prior feature selection process for these models. Given the controversy in the field of bankruptcy prediction about the need to include (or not) variables from the economic environment as input information for the prediction models, an ...
Ángel Beade +2 more
wiley +1 more source
Impact of ESG Practices on Financial and Risk Performance in Family Businesses
Sustainable Development, Volume 34, Issue S2, Page 1302-1323, March 2026.ABSTRACT The study of the relationship between Environmental, Social, and Governance (ESG) practices and financial performance in family firms (FFs) is still in its early stages. This study focuses on 509 Spanish companies, examining how ESG influences their financial and risk performance.
Luis Alberto Otero‐González +3 more
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 1, Page 101-135, Spring 2026.Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley +1 more source
Market Insurance and Risk Pooling in U.S. Crop Insurance
Agricultural Economics, Volume 57, Issue 2, March 2026.ABSTRACT A common assumption is that multiple‐peril crop insurance markets suffer from market failures, thus justifying government intervention in the form of premium subsidies, operating allowances, and reinsurance agreements. One prominent rationale for intervention involves geographic correlation in agricultural production which leads to systemic ...
Fan Fan +3 more
wiley +1 more source