Showing 1 - 10 of 530
The article presents conclusions drawn from the analysis of regulations concerning the issue of the content of business valuation engagement letter. The analysis covered regulations appearing in eight business valuation standards used in Australia, New Zealand, Hong Kong, Canada and the USA....
Persistent link: https://www.econbiz.de/10009959732
Banks operating in a regulated environment need to operate within the fiscal, monetary, political and legal regulations; customer tastes, habits and demand; and input supply changes. Changes in these require adjustments in the bank’s operations. Coping with these require finance and instant...
Persistent link: https://www.econbiz.de/10010148079
. -- insurance ; macroprudential regulation ; systemic risk ; normative theory … based on the normative theory of regulation. First, the paper elaborates some basic foundations, such as the … the requirements are fulfilled for a normative theory-compliant macroprudential regulatory foundation. Contrary to the …
Persistent link: https://www.econbiz.de/10010009108
This paper investigates the determinants of banking system fragility by underlining the impact of bank liberalization on banking stability during the process of financial liberalization in emerging and developed countries. To this effect, we adopted a panel model with spatial dependency from a...
Persistent link: https://www.econbiz.de/10010009130
-wide economic havoc; (2) the 1982-85 exchange rate liquidity crisis sent much of the third world into unmanageable debt levels and … devastation, namely a closed economy clean floats exchange rate perspective; and (4) the 2006-2008/9 exchange rate liquidity shock … cooperation-conflict model of exchange rate determination. The experiment allows an interpretation within an umbrella theory of …
Persistent link: https://www.econbiz.de/10010080134
In October 2002, a substitution reform was introduced in the Swedish pharmaceuticals market. In this paper, the effects of increased price competition due to the reform on the entry of new pharmaceutical products were studied. The results show that the reform did affect the entry behavior of...
Persistent link: https://www.econbiz.de/10009958464
This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of independent directors on earnings quality. Empirical...
Persistent link: https://www.econbiz.de/10010148040
Decline in confidence in free market mechanisms in the past decade has provoked an increase in interest in regulatory issues. This paper seeks to answer one question: Are exchange listing rules an effective screening mechanism? Using a sample of IPO firms listing on major U.S. exchanges in...
Persistent link: https://www.econbiz.de/10010058669
Persistent link: https://www.econbiz.de/10009885063
The article discusses the German legislation in relation to mortgage bonds, and also briefly describes the state of European legislation in this regard. There are also themes from other countries in which such mortgage bonds are used. The publication consists of 5 sections, where the first is...
Persistent link: https://www.econbiz.de/10009959711