Results 81 to 90 of about 3,027,907 (211)

Corporate opacity and net premiums written flows: Evidence from US property‐liability insurers

open access: yesRisk Management and Insurance Review, EarlyView.
Abstract This paper investigates the relationship between corporate opacity and policyholders' purchasing behavior in US property‐liability insurers. We find that policyholders are more willing to purchase policies from less opaque insurers. In addition, the financial tail risk exacerbates the negative relationship between opacity and insurance ...
Gene Lai, Zifen Zeng
wiley   +1 more source

The Role of the Syndic Judge in the Insolvency Procedure. The European Trend

open access: yesBulletin of the Transilvania University of Braşov: Series VII: Social Sciences, Law
The insolvency procedure is a complex procedure because it combines 3 components, namely: an economic one, a judicial one and a social one.
Anca Roxana Bularca
doaj   +1 more source

Cooperation in cross-border insolvency: The case of protocols [PDF]

open access: yesStrani 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  

A Literature Review of Securities Holdings Statistics Research and A Practitioner's Guide

open access: yesJournal of Economic Surveys, Volume 40, Issue 2, Page 632-658, April 2026.
ABSTRACT Granular holdings data containing security‐by‐security portfolio investments features prominently in economics and finance research. One novel source is the granular Securities Holdings Statistics (SHS), managed by the European Central Bank. SHS covers different euro area investors with over 2 billion observations, representing +50 trillion ...
Martijn Boermans
wiley   +1 more source

Dynamics of Fiscal Habits and Soft Budgets in Federations

open access: yesJournal of Public Economic Theory, Volume 28, Issue 2, April 2026.
ABSTRACT In this paper, we are motivated by empirical evidence of persistent, implicit or explicit, bailouts in federations from high‐tier (e.g., center) governments to low‐tier (e.g., state) governments. We build a novel dynamic model for a federation containing N ≥ 2 $N\ge 2$ identical regional governments and a central government.
João Ricardo Faria, Emilson C. D. Silva
wiley   +1 more source

The Impact of Derivative Use on Default Probability Among Nonfinancial Firms: Evidence From European Firms

open access: yesJournal of Futures Markets, Volume 46, Issue 3, Page 562-581, March 2026.
ABSTRACT This paper examines how institutional environments shape the effectiveness of derivative hedging in reducing corporate default risk. Using hand‐collected data from non‐financial firms across nine European countries and various econometric methods to control for endogeneity, we provide novel evidence that the risk‐reducing benefits of ...
Amrit Judge, Khai Le, Kim Ly
wiley   +1 more source

Collective identity and the coalescence of an expert occupational community: The case of the Canadian tax profession

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 101-135, Spring 2026.
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

The Effect of the Socialist Rearrangement on the Hungarian Insolvency Law

open access: yesKrakowskie Studia z Historii Państwa i Prawa
With regard to insolvency cases in Hungary, the Interwar period was dominated by the bankruptcy procedure and the compulsory non-bankruptcy settlement procedure.
Máté Pétervári
doaj   +1 more source

International Insolvency Law

open access: yes, 2017
Contents: Editorial preface Part I New Thoughts on Insolvency: Catholic social thought and corporate insolvency law, Armin J. Kammel International trade and insolvency, Paul Todd. Part II The Law Reform Imperative: Tranched, squared and derived: credit derivative regulatory reform and the restructuring of insolvent businesses, Janis Sarra Chinaa (TM)s ...
openaire   +3 more sources

Market Insurance and Risk Pooling in U.S. Crop Insurance

open access: yesAgricultural Economics, Volume 57, Issue 2, March 2026.
ABSTRACT A common assumption is that multiple‐peril crop insurance markets suffer from market failures, thus justifying government intervention in the form of premium subsidies, operating allowances, and reinsurance agreements. One prominent rationale for intervention involves geographic correlation in agricultural production which leads to systemic ...
Fan Fan   +3 more
wiley   +1 more source

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