Results 61 to 70 of about 3,027,907 (211)
Early Warning Tools For Insolvency Prevention: Implementation in the Romanian Legal Framework [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 On the 17th of July 2022, the Law no. 216/2022 for the amendment and completion of the Law no. 85/2014 regarding insolvency prevention and insolvency proceedings and other normative acts has entered into force. Therefore, the Law no.
Corina Georgiana Costea (Cioroiu)
doaj
The Rise of Covenant-lite Lending and Implications for the UK’s Corporate Insolvency Law Toolbox
Oxford Journal of Legal Studies, 2019 This article is, so far as the author is aware, the first to examine in detail the implications of the explosion of covenant-lite loans for English corporate insolvency law.
Sarah Paterson
semanticscholar +1 more source
Bank IPOs and Regulations: Cross‐Country Evidence
Financial Review, EarlyView.ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki +2 more
wiley +1 more source
Fiscal Opacity and Lack of Consensus in Expectations for External Sector Variables
International Finance, EarlyView.ABSTRACT Fiscal transparency is essential for the expectations formation process, as governmental fiscal opacity often leads to forecast errors due to insufficient information. This study examines the relationship between fiscal unpredictability, particularly related to the primary budget, and the lack of consensus in expectations for external sector ...
Gabriel Caldas Montes +2 more
wiley +1 more source
AMENDING REGULATION (EC) NO.1346/2000 ON INSOLVENCY PROCEEDINGS - SOLVING DEFICIENCIES OR ATTEMPT TO RESCUE COMPANIES IN DIFFICULTY? [PDF]
Challenges of the Knowledge Society, 2013 EC Insolvency Regulation claims, after more than 10 years, several changes imposed by some of the issues raised by the practice of its application but also by the need to promote economic recovery for enterprises in difficulty in the current economic ...
GABRIELA FIERBINŢEANU
doaj
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source
Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 This paper captures the practical aspects in terms of tax treatment of the receivables arising subsequent to the initiation of insolvency proceedings, during the observation period, in judicial reorganization or bankruptcy proceedings.
Marioara Mirea, Cristina Stroie
doaj
CORPORATE INSOLVENCY PROCEEDINGS: VIABILITY AND ITS ASSESSMENT
Jurisprudencija, 2020 This article analyzes the concept of viability and its interpretation in insolvency law in relation to the restructuring of enterprises where creditors provide financial support in order to avoid bankruptcy.
Remigijus Jokubauskas
doaj +1 more source
JCMS: Journal of Common Market Studies, EarlyView.Abstract Whilst institutional change following the eurozone crisis is well documented, the mechanisms underlying this change remain less understood. This article examines how EU officials negotiated the routinisation of the European Commission's Task Force for Greece into the Structural Reform Support Service, a technical assistance mechanism for all ...
Marylou Hamm
wiley +1 more source
Pravo, 2012 In Serbia, the Insolvency Law has been applied since 24th January 2010 (The Public Herald of Republic of Serbia no. 104/09). There have been great expectations of the Insolvency Law since the day it was issued.
Vesna Bilbija
doaj