Results 121 to 130 of about 35,243 (220)
Cross-border insolvency: adoption of CLERP 8 as an evolution of Australian insolvency law
, 2003 In 1997 the United Nations adopted the UNCITRAL Model Law on Cross-Border Insolvency and recommended that member states adopt it as part of domestic legislation.
Mason, Rosalind
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Mind the insolvency gap: Lessons to be learned from audit expectations gap theory [PDF]
, 2014 There is a general perception that public confidence in the insolvency profession is low as the result of the recent unethical practices of a few high profile liquidators.
Anderson, Colin, Brown, Catherine
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Control Overhang and Owner Financial Constraints: Evidence From Equity Issuance
Financial Management, EarlyView.ABSTRACT Under the debt overhang problem, firms approaching distress issue too little equity because new capital primarily benefits creditors. We identify an additional mechanism—control overhang—that further suppresses equity issuance for firms with controlling owners. As distress risk rises, equity issuance discounts steepen, and each unit of capital
Jens Forssbæck +2 more
wiley +1 more source
International Journal of Auditing, EarlyView.ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva +5 more
wiley +1 more source
Data‐Driven Procurement for Managing Crises: Lessons From a European Automotive Manufacturer
Information Systems Journal, EarlyView.ABSTRACT Global crises and persistent uncertainty have exposed the vulnerability of supply chains. Procurement departments, traditionally focused on cost optimization, are increasingly required to act as strategic orchestrators of supply chains. This paper examines a data‐driven transformation within a European automotive procurement department ...
Sven Klee +2 more
wiley +1 more source
Insolvency practitioners’ duties: Macks v Viscariello
, 2018 The duties of insolvency practitioners have been a hot-button issue in recent times, with several cases brought by creditors against administrators and liquida- tors, seeking to challenge the conduct of the insolvency proceedings.
Harris, J
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International Transactions in Operational Research, EarlyView.Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke +3 more
wiley +1 more source
The Effects of Regulatory Office Closures on Bank Behavior
Journal of Money, Credit and Banking, EarlyView.Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley +1 more source
, 2019 The IIC sponsors an annual competition for full-time undergraduate students in Canadian Law Schools.The purpose of the IIC Law Student Writing Awards Program is to stimulate interest among law students in the research and development of papers based on ...
Insolvency Institute of Canada
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