Results 131 to 140 of about 736,576 (227)

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

Personality traits as protective factors of dementia development. [PDF]

open access: yesDement Neuropsychol
Estrada LBD, Borelli WV, Durgante HB.
europepmc   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck   +4 more
wiley   +1 more source

Rethinking the contract‐failure theory

open access: yesAmerican Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley   +1 more source

The political consequences of Africa's mobile revolution

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract What are the political consequences of rising domestic connectivity? I study this question in Sub‐Saharan Africa, asking how mobile technology shapes public opinion in geographically isolated communities. For remote rural populations, mobile devices increase contact with physically distant social networks, through regular phone calls with ...
Alex Yeandle
wiley   +1 more source

Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia

open access: yesAsian-Pacific Economic Literature, EarlyView.
ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley   +1 more source

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