Results 91 to 100 of about 1,589 (252)

Unravelling the Insolvency Exception

European Insolvency and Restructuring Journal
In European private international law, a distinction between insolvency-related and non-insolvency-related proceedings is drawn. However, the case law of the Court of Justice of the European Union on the delimitation between these regimes has been widely
Pim van Achthoven
doaj   +1 more source

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

Data‐Driven Procurement for Managing Crises: Lessons From a European Automotive Manufacturer

Information Systems Journal, EarlyView.
ABSTRACT Global crises and persistent uncertainty have exposed the vulnerability of supply chains. Procurement departments, traditionally focused on cost optimization, are increasingly required to act as strategic orchestrators of supply chains. This paper examines a data‐driven transformation within a European automotive procurement department ...
Sven Klee, Andreas Janson, Jan Marco Leimeister   +2 more
wiley   +1 more source

Developing AI‐driven decision support for the proactive identification and evaluation of financially distressed companies by Belgian commercial courts

International Transactions in Operational Research, EarlyView.
Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke, Joke Baeck, Klaas Mulier, Thomas Demeester   +3 more
wiley   +1 more source

The efficiency of bankruptcy proceedings and the severity of insolvency regulations in view of the implementation of the New Opportunity Policy

International Journal of Management and Economics
The article investigates the relationship between the efficiency of insolvency proceedings, as measured by their duration, and measures the severity of bankruptcy law toward debtors in 27 countries, of which 23 are EU.
Banasik Przemysław, Morawska Sylwia, Prusak Błażej, Łukowski Michal, Pustułka Katarzyna   +4 more
doaj   +1 more source

A two-staged NLP-based framework for assessing the sentiments on Indian supreme court judgments. [PDF]

Int J Inf Technol, 2023
Gupta I, Chatterjee I, Gupta N.
europepmc   +1 more source

The Creditor Conundrum: An Analysis of the Treatment of Dissenting Creditors during Insolvency Proceedings of Financial Institutions in India [PDF]

Karmannya Singh Raizada, Ayan Verma
openalex   +1 more source

Does Deposit Insurance Promote Deposit Stability? Evidence from the Postal Savings System during the 1920s

Journal of Money, Credit and Banking, EarlyView.
Abstract We evaluate whether deposit insurance (DI) promotes liquidity by influencing depositor behavior. We use the postal savings (PS) system and state‐adopted DI schemes during the 1920s to examine the effect of bank suspensions on PS deposit growth in pairs of border cities (DI versus non‐DI).
Lee K. Davison, Carlos D. Ramirez
wiley   +1 more source

Financial dependence, labour regimes and industry growth: Do creditor rights matter? [PDF]

J Soc Econ Dev, 2023
Ghosh S.
europepmc   +1 more source

Mediation as a Tool for Balancing Creditor-Debtor Interest in Insolvency Proceedings [PDF]

Ayush Pandey, Shaswat Tiwari
openalex   +1 more source