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The Directive on Restructuring and Insolvency sets minimum standards for restructuring and certain insolvency matters … restructuring models in Europe. These options reveal different policy approaches to the regulation of restructuring and insolvency …
Persistent link: https://www.econbiz.de/10013306802
accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …
Persistent link: https://www.econbiz.de/10012935122
Digitalization and the innovative use of digital technologies is changing the way we work, learn, communicate, buy and sell products. One emerging digital technology of growing importance is cloud computing. More and more businesses, governments and households are purchasing hardware and...
Persistent link: https://www.econbiz.de/10012826022
We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U ….S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger … business cycle. Collectively, we show the political process is important in determining accounting choices through the …
Persistent link: https://www.econbiz.de/10011107680
This study defines the factors affecting the financial sustainability in province of Balochistan. This research also describes that the financial sustainability in Balochistan is influenced by multiple diverse macro and micro level factors those create barriers and obstacles for development of...
Persistent link: https://www.econbiz.de/10011107356
The capital structure puzzle still remains unsolved. Every year there are many incidences of firms, reporting very high and risky levels of debt ratios. Since debt has tax advantages over other sources of capital, this paper employs simulated marginal tax rate (MTR) and its variants to study the...
Persistent link: https://www.econbiz.de/10011107586
Common tree splitting strategies involve minimizing a criterion function for minimum impurity (i.e. difference) within child nodes. In this paper, we propose an approach based on maximizing a discriminatory criterion for maximum risk difference between child nodes. Maximum discriminatory...
Persistent link: https://www.econbiz.de/10011107951
The worldwide colossal failures of financial institutions in the wake of the 2007–2010 financial turmoil the yesteryear advocates of liberalization and privatization converted almost overnight into vocal supporters of raising the safety walls around the interests of various stakeholders,...
Persistent link: https://www.econbiz.de/10011107999
Since the development of efficient proxies for taxes, many researchers have proved the existence of impact of tax on financing decisions. The ultimate aim of each business decision is to enhance the value of the firm; hence it is important to study the tax implications of financing decisions on...
Persistent link: https://www.econbiz.de/10011109655
endogeneity problems, and alternative accounting, and market-based firm valuation proxies. …
Persistent link: https://www.econbiz.de/10011110097