Results 121 to 130 of about 2,622 (206)

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, Volume 42, Issue 3, Page 461-478, August 2026.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Bank IPOs and Regulations: Cross‐Country Evidence

open access: yesFinancial Review, Volume 61, Issue 3, Page 867-899, August 2026.
ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki   +2 more
wiley   +1 more source

Principles of European insurance contract law a model optional instrument ; with a postscript in honour of Fritz Reichert-Facilides [PDF]

open access: yes, 2011
Project Group Restatement of European Insurance Contract Law   +2 more
core  

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