Results 21 to 30 of about 1,946,475 (297)

Research Trends on Related Party Transactions and their Reporting [PDF]

open access: yesAudit Financiar
Related party transactions have implications for financial and tax reporting, as well as for financial auditing. The objective of the paper is to identify trends and approaches in the field of related party transactions, as well as authors who have had ...
Lioara-Veronica PASC   +1 more
doaj   +1 more source

Corporate Governance and Related Parties Transactions - Evidence from Romanian Listed Companies [PDF]

open access: yesRisk in Contemporary Economy, 2017
The objective of this work is to offer contributions to improve the understanding of related party transactions. Our goal is to explore the role of related party transactions from the perspective of company s corporate governance environment. Even though
Iuliana Oana MIHAI   +2 more
doaj   +1 more source

Quality of reporting on transfer pricing: Prerequisite of the quality tax reporting of related parties [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2018
Category of transfer pricing, as prices generated in relationships between related parties constituting the so-called 'groupings' has escalated in recent decades, with the escalation of now, freely speaking, the unstoppable process of globalization.
Jovanović Tatjana
doaj  

Subordination of shareholders' loans in insolvency: Comparative law overview [PDF]

open access: yesStrani pravni život, 2020
Creditor protection is the main goal of insolvency proceedings. In order to accomplish said goal, various legal institutes are created to prevent damage to creditors during insolvency.
Višekruna Aleksandra D.
doaj  

The significance of determination of transfer prices between related parties [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2014
The determination of transfer prices between related parties is initiated by OECD Guidelines in order to avoid tax on company profits and discourage business through tax havens. In Serbia, the transfer prices are determined under the tax balance.
Andrić Mirko, Jakšić Dejan
doaj  

Tax control in the field of transfer pricing

open access: yesТеорія і практика правознавства, 2016
The article discusses the tax control in transfer pricing.
Л. В. Товкун
doaj   +1 more source

Substance-related health problems during rave parties in The Netherlands (1997-2008). [PDF]

open access: yesPLoS ONE, 2011
The objective of this study was to describe a 12-year (1997-2008) observation of substance-related incidents occurring at rave parties in the Netherlands, including length of visits to first-aid stations, substances used, and severity of the incidents ...
Jan Krul   +2 more
doaj   +1 more source

The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange [PDF]

open access: yesراهبرد مدیریت مالی, 2017
In recent decades due to financial scandals, corporate governance has received special attention in the field of accounting. The transaction with related parties is of the usual features of current activities.
Abdol Majid Jalae   +3 more
doaj   +1 more source

A Blockchain-Based Solution for Enabling Log-Based Resolution of Disputes in Multi-party Transactions [PDF]

open access: yes, 2018
We are witnessing an ongoing global trend towards the automation of almost any transaction through the employment of some Internet-based mean. Furthermore, the large spread of cloud computing and the massive emergence of the software as a service (Saas ...
Aniello, Leonardo   +2 more
core   +1 more source

ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN UNILEVER INDONESIA TBK DAN MAYORA TBK YANG TERDAFTAR DI BEI SKRIPSI [PDF]

open access: yes, 2023
The purpose of this research is to determine the financial performance of PT. Unilever Tbk and PT Mayora Tbk reviewed from financial ratio analysis. The analytical method used is descriptive analysis using measurements of liquidity, activity, solvency ...
Fadli, Mochammad Annas Al Fadli
core  

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