Development Lending and Debt Discipline: The Political Economy of External Finance in Brazil
ABSTRACT This article examines Brazil's External Financing Commission (COFIEX), a centralized body that approves all public‐sector external borrowing and exemplifies efforts in middle‐income democracies to reconcile fiscal restraint with the demands of strategic public investment.
Benjamin Vidmar, Felipe Krause
wiley +1 more source
Consumer behavior and insurer plan offering with expanded premium subsidy in U. S. individual health insurance market. [PDF]
Lei Y.
europepmc +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
Residents' Preferences for Inclusive Commercial Health Insurance: A Comparative Study of Discrete Choice Experiment and Best-Worst Scaling in Heilongjiang Province, China. [PDF]
Jia Y +10 more
europepmc +1 more source
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
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A dataset for health insurance analysis: Integrating individual and area-based contextual variables. [PDF]
Lledó J, Espinosa P, Pérez V.
europepmc +1 more source
The Effects of Premium Subsidies on Demand for Crop Insurance
Erik J. O'Donoghue
semanticscholar +1 more source
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu +3 more
wiley +1 more source
Mental and physical health outcomes among intimate partner violence survivors in Taiwan: A nationwide registry-based case control study. [PDF]
Yeh ST, Li MY, Chen YC.
europepmc +1 more source
Rethinking the contract‐failure theory
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley +1 more source

