Results 41 to 50 of about 2,680 (192)
ABSTRACT In the last several years, disaster insurance programs around the world have experienced disruptions that many observers interpret to be a primary symptom of “climate crisis” (Bittle 2024). Governments have responded to these disruptions through disjointed and at times contradictory measures: they treat disasters, alternately, as “Acts of God”
Stephen J. Collier
wiley +1 more source
Cooperation in cross-border insolvency: The case of protocols [PDF]
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
De‐Dollarization Is a Plausible Outcome of the New Washington Consensus
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
Particularities of the Insolvency Legislative Evolution. Winners, Opportunists and Losers in the Covid-19 Pandemic [PDF]
The purpose of this paper is to analyse the legislative changes due to pandemic, together with a brief analysis of winners, losers and opportunists due to this legislative changes and Covid-19 impact on economic sector.
Madalin-Mihai Motoc
doaj
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?
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
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
Problems of Ensuring the Effective Commencement of Insolvency Proceedings
This article examines the problems of the application of the Law on Insolvency of Enterprises of the Republic of Lithuania as related to the commencement of insolvency proceedings. The new insolvency law introduces a new procedure for the commencement of
Egidija Tamošiūnienė +3 more
doaj +1 more source
Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange
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
As companies become increasingly international, there has also been a growing need to regulate insolvency proceedings, includingthe international element that will undoubtedly satisfy needs for businesses focused in more than one country.
Katerina Zateva
doaj
Defence Contracting and Accrual‐Based Earnings Management
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source

