Results 91 to 100 of about 3,273,203 (243)
DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING?
Jurnal Akuntansi, 2019 Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. It is compulsory and is collected under the regulation of law. The present study aims to examine the effectiveness
wiralestari wiralestari
doaj +1 more source
People are good at stewardship
People and Nature, EarlyView.Abstract Environmental sciences and policy have long been framed on the premise that environmental harm is an expression of human nature rather than a product of specific historical and political arrangements. This framing has shaped a generation of interventions designed to constrain human behaviour rather than enable human capacity.
Philip A. Loring, Miguel Sioui
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin +4 more
wiley +1 more source
THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT
Manajemen dan Bisnis, 2014 The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj +1 more source
Sustainable Development, EarlyView.ABSTRACT The moral licensing theory (MLT) has been increasingly used to explain why proenvironmental behaviors (PEBs) sometimes lead to a decreased interest in sustainability (moral licensing), or how polluting actions might be followed by PEBs (moral cleansing). To shed light on how the MLT has been used in the studies on PEBs, this scoping review: (1)
Alexander Yuriev
wiley +1 more source
Secure Enough? Sufficiency and Security in the New Geological and Geopolitical Reality
Sustainable Development, EarlyView.ABSTRACT This article advances sufficiency theorizing by examining its relationship with security in the contemporary geopolitical context. It engages three contextually situated discourses: sustainable development, ecological civilization, and degrowth, to explore how concerns over ecological limits intersect with emerging geopolitical and security ...
Pasi Heikkurinen +3 more
wiley +1 more source
Fraudulent financial reporting in a nutshell / Noorain Omar [PDF]
, 2019 Fraudulent financial reporting can be defined as the intentional misrepresentation of a firm’s financial statements with the aim to give investors a mistaken impression about the firm’s operating performance and profitability. From the review of previous
Omar, Noorain
core
Investing Aura: Making Value at an Emirati Art Center
Economic Anthropology, EarlyView.ABSTRACT The article examines the politics and processes of establishing value for artworks, highlighting the continued belief in Walter Benjamin's idea of aura and describing the value aura generates as “auratic value.” Focusing on an artist residency program in the United Arab Emirates (UAE) during the country's arts boom, I analyze contestations ...
Beth Derderian
wiley +1 more source
Adding Realism to Theories of Taxpayer Compliance
Southern Economic Journal, EarlyView.ABSTRACT Explaining why people pay taxes has not been a central focus in the many important contributions of Jim Cox. Even so, I argue here that his work has greatly affected the way that we think about taxpayer compliance, by adding both directly and indirectly much needed realism to the theories and the applications of compliance. These contributions
James Alm
wiley +1 more source