Results 81 to 90 of about 12,936 (273)
International Insolvency Review, EarlyView.Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley +1 more source
Problem trees and hedges: Access to sunlight and views
, 2016 The Tasmania Law Reform Institute releases Final Report No 21, Problem Trees and Hedges: Access to Sunlight and Views, which examines the law as it relates to disputes between neighbours about trees and hedges on one property that obstruct the access of ...
Tasmania Law Reform Institute
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Family violence and Commonwealth laws— improving legal frameworks [PDF]
, 2012 This Report contains 102 recommendations for reform of Commonwealth laws that affect people experiencing family violence. The Report builds upon the work undertaken by the Australian Law Reform Commission (ALRC) and the New South Wales Law Reform ...
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Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
International Insolvency Review, EarlyView.Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
Grain marketing and National Competition Policy: reform or reaction?
Grain marketing arrangements in Australia have been controversial for many years. Following an account of the historical background to grain marketing, this article concentrates on more recent debates.
Watson, Alistair S.
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Telecommunications reform programme of Thailand: institutionalism and the reform process [PDF]
The thesis presents an empirical study of the telecommunications reform experience of Thailand between the mid 1980s and 2000s in an attempt to explain the effect of national institutional arrangements upon the reform process. This time period permits an
Uthaisang, Pitaya
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International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
How sensitive are subjective retirement expectations to increases in the statutory retirement age? The German case [PDF]
Population Aging poses an evident threat to the financial sustainability of pension systems based on a “pay-as-you-go” (PAYG) scheme. To cope with this threat, pension systems have undergone numerous reforms in many countries in order to keep people ...
Coppola, Michela +1 more
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The Reform of Statutory Regulations Relating to The Surveying Profession
, 2005 This is a pre-print version of an article published in The Australian Surveyor 2001. This version is restricted to staff and students only.This paper examines the opportunities for reform of the current statutory based systems that regulate the ...
Ristevski, JA, Williamson, IP
core +1 more source
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source