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The principles of management control and coordination of management control are described in Section I, Chapter 6 - Articles 68 - 71 of the Act of August 27, 2009 on Public Finance.
Łukasz Wojciechowski +4 more
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Public Finance, the Public Sector and the General Government Sector [PDF]
The aim of this paper is to bring a contribution to the clarification of the terms such as public finance, public sector or government which are widely used in economic analysis or in public finance management.
Ludmila Vebrová, Václav Rybáček
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Implications of Private Sector Behavior on Public Finance Sector
AbstractThis paper investigates empirically the effect of private sector behavior on public finance sector for a sample of Central and Eastern European countries over the 2000-2011 period. Among the measures of private sector behavior we used the current account balance adjusted with the government balance, the financial account balance of the balance ...
Ciumas, Cristina +2 more
exaly +2 more sources
High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
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Corporate strategies and tax avoidance: Does corporate social responsibility matter?
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
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Government Reporting and Quality of Public Services: Are They Twins?
Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.
Puspa Kusuma Pertiwi, Puji Wibowo
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This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance’s role in moderating these associations.
Eta Fasita +2 more
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STABILITY OF LEADERSHIP AS A DETERMINANT IN THE DEVELOPMENT OF BUDGETARY UNITS IN POLAND
This study investigates the concept of the stability of the state and the public finance sector (PFS) based on a review of current literature in the field.
Kinga Gruziel
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