Results 131 to 140 of about 2,162,866 (324)
Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, EarlyView.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
Personal Bankruptcy Law, Fresh Starts, and Judicial Practice [PDF]
We explore the ways French judges respond to the possibility of discharging personal debts in exchange for liquidation of debtors’ assets. We present empirical results on the determinants of judicial selection between debtors whose debts are wiped out ...
Bertrand Chopard +3 more
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Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
The Effect of Bankruptcy and Insolvency on the Wife’s Claims
فصلنامه خانواده پژوهی, 2014 After the marriage, the spouses have some rights against each other, which are divided to financial or personal rights. Although personal rights belong to both the man and the woman, the financial rights, except the heritage, belong only to the wife ...
محمد روشن, حسن محمدی
doaj
Taxation in insolvency (bankruptcy) procedures of legal entities
ПравоприменениеSubject. The article analyzes a set of norms related to the legal regulation of personal income tax, corporate income tax, VAT, and other taxes, as well as the order of their collection (payment) from a bankrupt, depending on its organizational and legal
I. A. Tsindeliani +3 more
doaj +1 more source
Bankruptcy and Small Firms' Access to Credit [PDF]
In this paper, we investigate how personal bankruptcy law affects small firms' access to credit. When a firm is unincorporated, its debts are personal liabilities of the firm's owner, so that lending to the firm is legally equivalent to lending to its ...
Jeremy Berkowitz, Michelle J. White
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Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley +1 more source
Analysis of the Socioeconomic Difficulties Affecting the Suicide Rate in Japan [PDF]
This paper focuses on the drastic increase observed in the Japanese male suicide rate in the late 1990s and early 2000s and confirms unemployment and personal bankruptcy to be the associated socioeconomic factors behind the male suicide variation ...
Masakazu Furukawa +3 more
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Payday Lending and Personal Bankruptcy [PDF]
, 2004 Do payday loan customers form a growing share of bankruptcy petitioners, as many media reports claim? This paper attempts to answer that question and others by analyzing a sample of 3600 bankruptcy petitions filed in selected U.S. counties.
Mayer, Robert
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