Results 11 to 20 of about 443,532 (258)
The relationship between politics, legal system and financial reporting on fraud [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Motivation: Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable ...
Kishore Singh +2 more
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Borsa Istanbul Review, 2023 This paper examines whether the financial reporting quality of audit clients is affected more by the national culture of the home country of an international parent audit firm or the national culture of its affiliates' host country.
Merve Acar
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Dialogues in Health, 2023 Pain is a significant yet underappreciated dimension of population health. Its associations with individual- and country-level wealth are not well characterized using global data. We estimate both individual- and country-level wealth inequalities in pain
Zachary Zimmer +4 more
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Improper Use of Country-by-Country Reports [PDF]
Revista de Direito Tributário Internacional Atual, 2017 Common among several “aggressive” tax planning schemes used by MNEs is the fact that the negotiating structures undertaken by taxpayers relied, to some extent, on the unique features of the transfer pricing rules of the countries involved. In this context, BEPS Action 13 proposes the development of rules that may enhance transparency for tax ...
Alexandre Siciliano Borges +1 more
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Biases in Assertions of Self-Rated Health
Comparative Population Studies, 2023 Comparative analyses frequently examine respondents’ self-rated health (SRH), assuming that it is a valid and comparable measure of generic health. However, given SRH’s vagueness, this assumption is questionable due to (1) manifold non-health influences,
Patrick Lazarevič
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Journal of Economic Criminology, 2023 The issue of bad data and the potential misinterpretation of that data is becoming part of a growing debate within the wildlife conservation field. However, research on this topic has been limited compared to other fields.
Joseph Wilfrido Rivera
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BMC Public Health, 2022 Pharmacovigilance (PV) systems in many countries in sub-Saharan Africa (SSA) are not fully functional. The spontaneous adverse events (AE) reporting rate in SSA is lower than in any other region of the world, and healthcare professionals (HCPs) in SSA ...
Jens-Ulrich Stegmann +10 more
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BMJ Open, 2023 Objective Daily COVID-19 data reported by WHO may provide the basis for political ad hoc decisions including travel restrictions. Data reported by countries, however, are heterogeneous and metrics to evaluate its quality are scarce.
Auss Abbood +2 more
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Country-by-country reporting: international experience of implementation [PDF]
Fìnansi Ukraïni, 2021 Considering the tasks set for Ukraine in frames of combating tax evasion of multinational enterprises, it is extremely important to bring the provisions of national legislation in line with international rules of tax administration. This primarily concerns the creation of institutional conditions in order to increase the financial flows transparency of
Iryna KRYSHTOPA, Larysa NIKOLENKO
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The fallacy of science is science: the impact of conflict of interest in vaping articles
Revista Panamericana de Salud Pública, 2022 Objective. To explore the association between reporting conflict of interest (COI) and having a positive outcome toward vaping in scientific articles. Methods. A cross-sectional study that analyzed a sample of 697 articles published between 2017 and 2020
Dèsirée Vidaña-Perez +4 more
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