Results 171 to 180 of about 4,768 (256)

A Study on the Factors Affecting to Book－Tax Difference

Tax Accounting Research, 2014
openaire   +1 more source

An Effect on KIS credit scores of Book－Tax Difference, Temporary Difference

Korea International Accounting Review, 2010
null Soonchang Kweon, null 김성수, null 황보영, null 김창훈   +3 more
openaire   +1 more source

Book-Tax Differences and Corporate Tax Convergence in Europe [PDF]

Recent legislation on Minimum Taxation (Pillar 2 and the GloBE Rules) and the BEFIT proposal from the EU Commission have brought attention to the differences in Effective Tax Rates (ETRs) across individual companies, corporate groups, and countries. Consequently, this growing pressure for fiscal convergence has also rekindled interest among academics ...
openaire  

From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting

Strategic Change, EarlyView.
ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley   +1 more source

Economic evaluation of a lifestyle intervention for individuals with overweight or obesity suffering from chronic low back pain (the BO2WL trial): a protocol for a health economic analysis. [PDF]

BMJ Open
Schurz AP, Deliens T, Liechti M, Vanroose M, Clijsen R, Nijs J, Malfliet A, Van Bogaert W, Clarys P, Baur H, Taeymans J, Lutz N.   +11 more
europepmc   +1 more source

Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives

Naval Research Logistics (NRL), EarlyView.
ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley   +1 more source

Public funding and young children vaccination coverage: Evidence from Socialist-Oriented Market Economy. [PDF]

Health Econ Rev
Luong TD, Le-Van D.
europepmc   +1 more source

Fundraising as Contracting: Why Nonprofits Accept In‐Kind Donations

Nonprofit Management and Leadership, EarlyView.
ABSTRACT In‐kind (nonmonetary) donations are a popular form of philanthropy that have received much less scholarly attention than monetary gifts. This study documents the prevalence of types of in‐kind giving and associated organizational practices, then explores links between the perceptions of nonprofit managers, organizational practices, and ...
Elizabeth Searing, Sarah Jacobson, Angela de Oliveira, Tianyi Li   +3 more
wiley   +1 more source

Tax and noncommunicable diseases attributable to tobacco and alcohol consumption in 5 Sub-Saharan African countries. [PDF]

Front Public Health
Moyo M, Chirwa GC, Nyirenda T, Matanje BL.   +3 more
europepmc   +1 more source

Why Active Representation Varies: Cultural Stereotypes and Differential Treatment by Street‐Level Bureaucrats

Public Administration and Development, EarlyView.
ABSTRACT How do cultural stereotypes influence the likelihood that minority street‐level bureaucrats (SLBs) will actively represent marginalized subgroups within their ethnocultural community? While existing scholarship on representative bureaucracy has focused on the conditions under which minority SLBs engage in active representation, this study ...
Sohad Amaria, Einat Lavee, Nissim Cohen
wiley   +1 more source