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TAX CONSULTING BY AUDIT INSTITUTIONS AS AN NON-LEGAL FORM OF THE STATE'S PUBLIC FINANCIAL ACTIVITY
N.A. Fuks, V.M. Ulozhenko
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An expanded STIRPAT model analysis of China's carbon neutrality pathways. [PDF]
Tshiaba SM, Liao G.
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Cadmium-induced apoptosis via ROS/JNK pathway in chicken primary kidney cells and antagonism of taxifolin. [PDF]
Zhang Y, Li Z, Liu X, Zhao B, Xu T.
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Environmental disclosure and supply chain carbon leakage. [PDF]
Li M, Du W.
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Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]
Khamzina Z, Buribayev Y.
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Policies for supporting caregivers of older adults with long-term care needs in EU countries: a systematic review. [PDF]
Bei E, Albertini M, Toth F.
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Unrecognized tax benefit and its impact on firms’ financial activities: A longitudinal analysis
Journal of Corporate Accounting and Finance, 2021AbstractOur study investigates the unrecognized tax benefit (UTB) across firms and its impact on the firm's financial activities using the generalized estimating equations (GEEs). We find the UTB variation across firms is largely related to the firms’ operation characteristics and firms with higher UTB balances are more likely to overstate their ...
Yi Ren, Chialing Hsieh
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