Results 191 to 200 of about 8,768 (264)

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

Chinese Loans and Africa's Agricultural Investment: A Bayesian Multilevel Modelling Analysis

open access: yesGlobal Policy, EarlyView.
ABSTRACT Chinese lending to Africa expanded substantially after 2000, with agriculture often presented as a strategic sector in China–Africa development cooperation. This study examined whether Chinese loans to African agriculture reflected a differentiated financing strategy or formed part of a broader development finance portfolio.
Adrino Mazenda
wiley   +1 more source

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards   +2 more
wiley   +1 more source

Behavioral nudges prevent loan delinquencies at scale: A 13-million-person field experiment. [PDF]

open access: yesProc Natl Acad Sci U S A
Kuan R   +6 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Individual and institutional factors influencing dentists' practice in underserved areas. [PDF]

open access: yesSci Rep
Elani HW   +5 more
europepmc   +1 more source

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