Results 41 to 50 of about 12,649 (205)
De‐Dollarization Is a Plausible Outcome of the New Washington Consensus
Global Policy, EarlyView.ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley +1 more source
Contemporary Accounting Research, EarlyView.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
Cooperation in cross-border insolvency: The case of protocols [PDF]
Strani pravni život, 2018 The paper deals with cross-border insolvency protocols as special source of insolvency law. Protocols are agreements between parties in insolvency procedure that deal with many significant questions in order to establish cooperation and coordination ...
Višekruna Aleksandra
doaj
Московский журнал международного права, 2007 Mechanism of the insolvency legal regulation is a complex of rules of substantive and procedure laws settling the main principles of legal regulation of the relations arising in connection with the debtors’ insolvency.
V. V. Kuleshov
doaj +1 more source
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?
Abacus, EarlyView.This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh +2 more
wiley +1 more source
Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange
Abacus, EarlyView.This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew +3 more
wiley +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Group concerns and communication and cooperation between practitioners under the European Insolvency Regulation (Part I) [PDF]
, 2023 Sid Pepels
openalex +1 more source
A Farewell to Arms… Manufacturing: Learning From a Landmine Producer Who Became a Deminer
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Certain industries—labeled “dirty,” “sinful,” “stigmatized,” or “controversial”—are under public scrutiny because of the ethical, social, and environmental concerns that they raise. Previous research has typically focused on the industry or organizational level of analysis, examining how companies in controversial industries can enhance their ...
Marco Guerci, Luca Carollo
wiley +1 more source
The Economic History Review, EarlyView.Abstract This article measures the cost of the early modern consumer revolution through a quantitative analysis of product and process innovations in Amsterdam and examines their variegated social impact in two distinct datasets of probate inventories.
Bas Spliet, Anne E. C. McCants
wiley +1 more source