Decision usefulness of SME financial statements in Sri Lanka
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Investigating the Sources of Silver in 17th- and 18th-Century Silver Coins from the <i>Rooswijk</i> Shipwreck by Compositional Studies. [PDF]
Gherardi F, Pelsdonk J.
europepmc +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
EMTReK Model for Advance Care Planning in Long-Term Care: Qualitative Findings from mySupport Study. [PDF]
Hartigan I +18 more
europepmc +1 more source
The transit of science and philosophy between the Dutch Republic and Italy. The case of Newtonism
L. Spruit
openalex +1 more source
: The Emancipation of Biblical Philology in the Dutch Republic, 1590–1670 [PDF]
Jan Bloemendal
openalex +1 more source
Sinking peatlands: Optimal control of subsidence
Abstract Land subsidence threatens the living conditions of about 1.2 billion people worldwide in deltaic regions characterized by soft top soil. Economic activity in these areas requires lowering groundwater levels to keep the land sufficiently dry, which leaves future generations worse off by accelerating subsidence and increasing future costs.
Suphi Sen +2 more
wiley +1 more source
Progress and Poverty: Walter Rodney's Legacy
ABSTRACT The conventional view of human progress states that the more humanity makes progress, the less poverty is entrenched. But, global development is currently characterized by a persistent combination of economic progress and growing relative poverty. This endemic inequality has puzzled economists for years.
Franklin Obeng‐Odoom
wiley +1 more source
Investigating the Microbiota-Gut-Brain Axis Mechanisms of Transcutaneous Auricular Vagus Nerve Stimulation in Patients with Obesity: A Study Protocol for a Randomized Controlled Trial. [PDF]
Chen X +7 more
europepmc +1 more source

