Results 241 to 250 of about 159,319 (353)

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU   +2 more
wiley   +1 more source

Paradigm Shift in the Making? Geopolitical Challenges and Institutional Changes in the International Monetary System: From Neoliberalism to a Pluralist Multipolar Financial Order

open access: yesGlobal Policy, EarlyView.
ABSTRACT This paper examined the critical challenges facing the international monetary system, arguing that they have created conditions for a shift from a neoliberal framework to a pluralist multipolar financial order. Using an interdisciplinary approach that blends international law and international relations, the paper provides an analysis of the ...
Jiangyu Wang
wiley   +1 more source

Technical report on the portfolio analysis of banks’ loan portfolios

open access: yes
Technical report describing the results of the extensive analysis of the loan portfolios of a representative number of banks, both in terms of structure (i.e. universal vs. specialised) and geography.
openaire   +1 more source

Between Sustainable Development, Financialisation and Sovereign Debt Crisis: The Case of Blue Finance as Yet Another Iteration of the Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

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