Results 171 to 180 of about 14,443 (308)

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
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

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
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]

open access: yesGeriatrics (Basel)
Hartigan I   +18 more
europepmc   +1 more source

Sinking peatlands: Optimal control of subsidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
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

open access: yesThe American Journal of Economics and Sociology, EarlyView.
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

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