Results 181 to 190 of about 136,144 (301)

Following the blind? Database coding policies and the case of IFRS noncompliance

open access: yesContemporary Accounting Research, Volume 42, Issue 4, Page 2614-2645, Winter 2025.
Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali   +3 more
wiley   +1 more source

Germany: Political Developments and Data in 2024

open access: yesEuropean Journal of Political Research Political Data Yearbook, Volume 64, Issue 1, Page 231-253, December 2025.
Abstract German politics tends to be rather stable, yet 2024 marked a particularly volatile year with four major elections. In the state elections in Saxony, Thuringia, and Brandenburg, as well as the European Parliament (EP) elections, the parties of the federal governing coalition suffered heavy losses, while the radical‐right Alternative for Germany
LUCY KINSKI, SIMON D. BRAUSE
wiley   +1 more source

THE MECHANISM OF THE QUANTITATIVE ASSESSMENT OF INSOLVENCY OF THE METALLURGICAL

open access: yesSovremennye Issledovaniâ Socialʹnyh Problem, 2013
Purpose.  The purpose  of researching  is development of the mechanism of a quantitative assessment of insolvency of the enterprise for more adequate definition of prospects of restoration of solvency.Novelty.
Надежда Сергеевна Попова   +2 more
doaj  

Building a restructuring hub: Lessons from Singapore

open access: yesAmerican Business Law Journal, Volume 62, Issue 4, Page 271-287, Winter 2025.
Abstract This article seeks to analyze the legal, market, and institutional features needed to become an international hub for debt restructuring. To that end, it examines the strategy adopted by Singapore as well as the market and institutional factors generally found in other leading legal and financial centers such as the United States, the United ...
Aurelio Gurrea‐Martínez
wiley   +1 more source

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