Results 51 to 60 of about 289,562 (299)

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

American Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source

The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud

Indonesian Interdisciplinary Journal of Sharia Economics
This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati, Rina Yuliastuty Asmara   +1 more
doaj   +1 more source

An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers

Journal of Economic and Financial Sciences, 2015
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them.
Sophia Brink
doaj   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

Australian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

Transact taxes in a price maker/taker market [PDF]

, 2012
We develop a price maker/taker model to study how a financial transaction tax affects markets. We find taxes widen quoted and effective spreads by more than twice the tax. Taxes increase volatility slightly (without intermediation) to significantly (with
Rosenthal, Dale W.R., Thomas, Nordia Diana Marie   +1 more
core   +1 more source

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

Did Australia's brief period of carbon pricing impact corporate environmental, financial or social performance?

Sustainable Futures
This study utilizes transaction cost and legitimacy theories to examine whether a carbon tax affects listed companies' environmental, financial and social performance within the context of Australia's National Greenhouse Energy Reporting (NGER) Act.
Linda Kusumaning Wedari, Amir Moradi-Motlagh, Christine Jubb   +2 more
doaj   +1 more source

Transaction component of exogenous factors of influence upon employment under conditions of globalisation of economy [PDF]

Problemi Ekonomiki, 2013
The goal of the article lies in identification of influence of globalisation upon efficiency of financial and loan instruments that ensure regulation and stimulation of employment and the role of transaction costs in these processes. To achieve the goal,
Glushach Anna V., Arkhiyeryeev Sergey I.
doaj  

The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [PDF]

مطالعات تجربی حسابداری مالی
This study investigates the impact of economic sanctions on tax evasion facilitated through Related-Party Transactions (RPTs) in Iran. Utilizing a novel hybrid framework that integrates graph mining, Principal Component Analysis (PCA), and advanced fuzzy
Amin Ahmadpour, Seyedeh Mahboobeh Jafari, Fatemeh Sarraf   +2 more
doaj   +1 more source

Taxing Financial Transactions: Issues and Evidence

IMF Working Papers, 2011
In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on ...
openaire   +3 more sources