Results 101 to 110 of about 52,722 (218)

Análisis de la Aplicación del Método del Efecto Impositivo en las Sociedades Patrimoniales

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2004
En este trabajo se reflexiona acerca de las particularidades que tendrá la aplicación del método del efecto impositivo en las compañías a las que resulte aplicable el régimen fiscal especial de sociedades patrimoniales.
José Moreno Rojas
doaj  

Treasurer's Report for Financial Year (FY) 2021. [PDF]

open access: yesMol Biol Evol, 2022
McCutcheon JP, Thorne JL.
europepmc   +1 more source

The Influence of Deferred Tax Liabilities, Liquidity Ratio (Current Ratio) and Profitability Ratio (Net Profit Margin) on Profit Growth in Manufacturing Companies in the Consumer Goods Industry Sector Listed on Indonesia Stock Exchange for the 2014-2018

open access: yesJurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi
Penelitian ini bertujuan untuk mengetahui apakah Kewajiban Pajak Tangguhan, Current Ratio  dan Net Profit Margin berpengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa ...
null Deva Djohan   +3 more
openaire   +1 more source

Ideology on Trial: How CEO Political Leanings Shape Firms' Propensity to Litigate Over Patents

open access: yesR&D Management, EarlyView.
ABSTRACT This study investigates how CEOs' political ideology affects corporate decisions to sue for patent infringement. Integrating upper‐echelons and behavioral‐agency perspectives, we theorize that conservative‐leaning CEOs—marked by heightened threat sensitivity and low tolerance for ambiguity—frame infringement as a looming loss and therefore ...
Ali Radfard, Luca Pistilli
wiley   +1 more source

The George Gund Foundation 2014 Annual Report [PDF]

open access: yes, 2015
The George Gun Foundation 2014 Annual Report of financial expenditures and ...

core  

Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change

open access: yesReview of European, Comparative &International Environmental Law, EarlyView.
Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley   +1 more source

Ford Foundation - 2009 Annual Report [PDF]

open access: yes, 2010
Contains president's and board chair's messages; grantee profiles; governance and program information; grants summary; financial statements; and lists of board members and staff.

core  

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

“Good job reporting this!”: Examining psychological needs and community building in YouTube conspiracy narratives

open access: yesPolitical Psychology, Volume 47, Issue 3, June 2026.
Abstract The proliferation of conspiracy theories online has tangible offline consequences, both on an individual and collective level. Conspiracy narratives have been associated with reduced belief in democracy, the rise of populist parties, and can act as a radicalization multiplier in such contexts.
Darja Wischerath   +3 more
wiley   +1 more source

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