Results 131 to 140 of about 158,140 (348)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
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
wiley   +1 more source

Management of liquidation of accumulated environmental damage in the context of legislative environmental innovations

open access: yesRUDN Journal of Ecology and Life Safety
This study considers novels of environmental legislation in the sphere of liquidation of objects of accumulated environmental damage. In the research process the liquidation procedures and as well as the need to adopt by-laws are analyzed.
Yulia N. Chuprova, Ekaterina M. Ushakova
doaj   +1 more source

Traditional and Perspective Methods of Corporate Non-Performing Loans Rejustment (Liquidation)

open access: diamond, 2021
Владислава Марковна Полетаева   +1 more
openalex   +2 more sources

Iron Ore Pricing in China: Financialization Through a Marxist Lens

open access: yesAbacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

Reliance as Promise

open access: yesAmerican Business Law Journal, EarlyView.
Abstract In the face of powerful criticism, the “reliance interest” continues to hold an impactful position in judicial and academic treatment of contract damages. And yet, the theoretical foundation of reliance damages for breach of contract remains unsettled.
Yehuda Adar, Efi Zemach
wiley   +1 more source

A Dynamic Econometric Study of Suicides in Turkey [PDF]

open access: yes
This study is the first attempt to empirically examine the determinants of suicides in the case of Turkey using the time-series data for the period 1974-2007.
Altinanahtar, Alper, Halicioglu, Ferda
core   +1 more source

Broker and institutional investor short selling

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.
Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall   +3 more
wiley   +1 more source

Should the FDIC worry about the FHLB? the impact of Federal Home Loan Bank advances on the Bank Insurance Fund [PDF]

open access: yes
Does growing commercial-bank reliance on Federal Home Loan Bank (FHLBank) advances increase expected losses to the Bank Insurance Fund (BIF)? Our approach to this question begins by modeling the link between advances and expected losses. We then quantify
Mark D. Vaughan   +2 more
core  

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