Results 81 to 90 of about 312 (196)
Etat des Finances Publiques au Burkina Faso
KAS African Law Study Library, 2020 Djibrihina Ouedraogo
doaj +1 more source
Accounting Perspectives, Volume 25, Issue 1, Page 55-93, March 2026.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source
Finances publiques, finances privées
Calenda, 2011 S’il est académique de distinguer droit public et droit privé, finances publiques et finances privées, les frontières sont aujourd’hui moins marquées du fait d’un double mouvement de « privatisation » du droit public et de « publicisation » du droit privé.
openaire +1 more source
Pre‐IPO Tokens: Trading in the Dark
Accounting Perspectives, Volume 25, Issue 1, Page 125-145, March 2026.ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley +1 more source
[Recovery of medical expenses in the emergency department of a public hospital in the city of Douala]. [PDF]
Pan Afr Med J, 2022 Nkapnang PE, Simo NMN.
europepmc +1 more source
Contemporary Accounting Research, Volume 43, Issue 1, Page 101-135, Spring 2026.Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley +1 more source
Serbie et les pays des Balkans entre l’UE et la Russie dans le contexte de la crise
RUDN Journal of Economics, 2011 Dans cette communication, nous analysons la situation de la Serbie, suite à la crise mondiale, d’abord financière, puis économique, qui s’est propagée des Etats-Unis vers l’Europe, compte tenu du fait que la Serbie, comme plusieurs de ses voisins issus ...
Srdzhan Redzepazhik +2 more
doaj
Turnover experiences in public accounting and alumni's decisions to “give back”
Contemporary Accounting Research, Volume 43, Issue 1, Page 201-235, Spring 2026.Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola +2 more
wiley +1 more source
La Serbie et la perspective de son entree dans l’UE dans le contexte de la crise
RUDN Journal of Economics, 2011 Dans cette communication, nous analysons la situation de la Serbie, suite à la crise mondiale, d’abord financière, puis économique, qui s’est propagée des Etats-Unis vers l’Europe, compte tenu du fait que la Serbie, comme plusieurs de ses voisins issus ...
Srdzhan Redzepazhik +2 more
doaj
The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act
Contemporary Accounting Research, Volume 43, Issue 1, Page 314-340, Spring 2026.ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau +2 more
wiley +1 more source