Results 111 to 120 of about 9,980 (242)
The British Journal of Sociology, Volume 77, Issue 3, Page 482-495, June 2026.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
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, Volume 66, Issue 2, Page 1717-1737, June 2026.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
Recent developments: Maritime law and insolvency law: Averting collisions?
, 2016 Introduction:\ud In the 2015 Federal Court decision in Yakushiji v Daiichi Chuo Kisen Kaisha , 4 the Court had to resolve a looming conflict between foreign (Japanese) liquidators appointed to Japanese shipping companies and potential claimants against ...
Mason, Rosalind F. +2 more
core
PREVENTIVE AGREEMENT – THE VIABLE ALTERNATIVE TO LAW NO. 85/2006 ON INSOLVENCY PROCEDURE? [PDF]
Challenges of the Knowledge Society, 2011 Given the economic crisis that Romania is going through and which influenced in a negative manner the activity of economic agents throughout the country, Law no.
PAULINA DINA
doaj
Reforming The Governance Of Corporate Rescue: The Enterprise Act 2002 [PDF]
English corporate insolvency law has been reshaped by the Enterprise Act 2002. The Act was intended to ‘to facilitate company rescue and to produce better returns for creditors as a whole’.
Rizwaan Jameel Mokal, John Armour
core
UNCITRAL Model Law on Cross-border insolvency: background, purpose and the scope of application
RUDN Journal of Law, 2008 The present article is dedicated to UNCITRAL Model Law on cross-border insolvency, the basic stages of its preparation and scope of application. The provisions of Model Law, concerning coordination of parallel proceedings within the case of cross-border ...
N V Kalinina
doaj
Mind the insolvency gap: Lessons to be learned from audit expectations gap theory
, 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
core
Cross-border insolvency and legal transnationalisation
, 2012 The last twenty years have seen an explosion of approaches for dealing with an inevitable consequence of globalised markets, that of cross-border insolvencies. This article places phenomena such as the United Nations Commission on International Trade Law
Mason, Rosalind F.
core +1 more source
The Costs and Benefits of Regulating the Market for Corporate Insolvency Practitioner Remuneration
, 2016 The release by the Australian Treasury on Friday, 7 November, 2014 of the Insolvency Law Reform Bill (ILRB) 2014 throws the spotlight once again on corporate insolvency law reform in Australia. Significantly, the ILRB 2014 identifies amongst its purposes
Dickfos, Jennifer, Jennifer Dickfos
core +1 more source