Results 61 to 70 of about 112,696 (308)
Analysis of Insolvency Proceedings in Spain Against the Backdrop of the Covid-19 Crisis: Insolvency Proceedings, Pre-Insolvency Arrangements and the Insolvency Moratorium [PDF]
SSRN Electronic Journal, 2020 The inefficiency of Spanish insolvency proceedings – evidenced by their length and reflected in the fact that non-financial corporations and sole proprietors make limited use of both insolvency proceedings and pre-insolvency arrangements – is a structural shortcoming of the Spanish economy. It is a problem that has become particularly important against
openaire +2 more sources
Carillion's Fall: Accounting for Construction Projects*
Accounting Perspectives, EarlyView.ABSTRACT This case describes the circumstances surrounding the fall of Carillion plc, a large UK construction company. Carillion issued a series of write‐downs that hurt investor confidence and led to debt covenant violations. Students assume the role of a fictional investor, Holly Chapman, who has lost money investing in Carillion.
Mary Gillett +2 more
wiley +1 more source
Whole Business Securitization: Secured Lending Repackaged?: A Comment on Hill [PDF]
, 2002 We study certain generalized Cauchy integral formulas for gradients of solutions to second order divergence form elliptic systems, which appeared in recent work by P. Auscher and A. Rosén.
Kothari, Vinod
core +3 more sources
PUBLICATION PROCEDURES AND COMMUNICATION MADE BY COMMERCIAL REGISTERS IN CROSS-BORDER COMMERCIAL ACTIVITIES [PDF]
Challenges of the Knowledge Society, 2013 Expanding companies' activities beyond state borders brings into existence the need to be established permanent cross-border access to specific legal regulations and formalities applicable to the performed operations .
GABRIELA FIERBINŢEANU
doaj
Following the blind? Database coding policies and the case of IFRS noncompliance
Contemporary Accounting Research, EarlyView.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
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
Problems of Ensuring the Effective Commencement of Insolvency Proceedings
Teisė, 2020 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
Germany: Political Developments and Data in 2024
European Journal of Political Research Political Data Yearbook, EarlyView.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
دراسات: علوم الشريعة والقانون, 2020 The study subject matter deals with the latest rules in the Jordanian Insolvency Law for the year 2018 concerning the international cooperation among the national and foreign courts of law in cross-border cases through admission of foreign insolvency ...
Ibrahim Al-Arnaout
doaj
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