The private sector, and drug companies in particular, are beginning to play a much stronger and visible role in funding health care research in canada. The implications of this change were discussed at a recent conference.

In recent years, regulators have exempted an increasing number of companies from the requirement to appoint auditors, yet little is known about role accounting profession in preparing and validating financial statements unaudited companies. this paper, we examine empirically factors associated with appointment reporting accountants. We then provide novel evidence on whether UK small private are...

Global consensus is growing on the contribution that corporations and finance must make towards net-zero transition in line with Paris Agreement goals. However, most efforts have ultimately focused public companies. This article argues such a focus falls short of providing comprehensive approach to problem climate change. It particularly examines private companies change phenomenon brown-spinni...

This report presents an overview of Brazilian Private Equity and Venture Capital (PE and VC) investments in portfolio companies between 1982 and 2014. It was prepared by the Strategic Research Center of Insper Institute of Education and Research and Spectra Investments. It is based on the Spectra-Insper database, a comprehensive set of information about private equity organizations, funds, deal...

This article provides a case study that analyzes national macroprudential insurance regulation in Switzerland. We consider an insurance market that is based on data from the Swiss private insurance industry. We stress this market with several scenarios related to financial and insurance risks, and we analyze the resulting risk capitals of the insurance companies. This stress-test analysis provi...

unreliability of financial statements in iran has urged this country’s financial services industry management to manipulate practices by which they could gain reliable risk scores for borrowers. this research extracts the most influential qualitative factors that would impact the default of a business relationship borrower. solicitation of the factors is done through delphi methodology. the mea...