Results 141 to 150 of about 4,197 (253)

Insurance and the “Irrationalization” of Disaster Policy: A Political Crisis Theory for an Age of Climate Risk

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

An Outline of Cross-Border Consumer Insolvency from the Perspective of the Current Legislation in Poland

Studies in Logic, Grammar and Rhetoric
Increasing globalization and the growth of cross-border consumer activity make the issue of international consumer insolvency increasingly important. This paper focuses on an analysis of the legislation currently in force in Poland that applies to this ...
Pannert Maciej
doaj   +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, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Opening of Insolvency Proceedings pursuant to Council Regulation (EC) No 1346/2000 of 29 May 2000 on Insolvency Proceedings

, 2013
  Insolvency proceedings opened in a EU Member State where the provisions of the Regulation apply include: 1) main insolvency proceedings, 2) territorial insolvency proceedings (secondary or independent proceedings).
Jakubecki, Andrzej
core  

A Theory of the Boundaries of Banks With Implications for Financial Integration and Regulation

Financial Management, Volume 55, Issue 2, Page 209-228, Summer 2026.
ABSTRACT We offer a theory of the “boundary of the firm” that is tailored to banks, recognizing the relevance of deposit financing and interbank lending as a substitute for integration. It is based on a single inefficiency that has been at the core of banking theory: risk‐shifting incentives in the interest of bank shareholders.
Falko Fecht, Roman Inderst, Sebastian Pfeil   +2 more
wiley   +1 more source

Patterns of Regional Firm Mobility in Germany: Urbanization, Suburbanization, or Counterurbanization?

Journal of Regional Science, Volume 66, Issue 3, Page 891-927, June 2026.
ABSTRACT Firms are not necessarily geographically static, in fact, they sometimes move across space within an economy. We define three possible destination types for relocating firms: major cities (urbanization), urbanized districts (suburbanization), and rural districts (counterurbanization).
Benedikt Schröpf, Tim Kovalenko
wiley   +1 more source

The Evolving Indian Insolvency Law Regime in a Pandemic Era

, 2022
Awasthi A, Reshmi D.
europepmc   +1 more source