Results 21 to 30 of about 134,267 (262)

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

Analysis of Related Parties

open access: yesIzvestiya MGTU MAMI, 2008
In this article we consider the questions of preparation of information about the affiliated persons for financial reports, the order of reference of physical and legal persons to parties connected to a company and basic operations with affiliated persons.
O V Rozhnova, V M Igumnov
openaire   +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

Safety of Daprodustat for the Treatment of Chronic Kidney Disease Anemia: Final Analysis of a Multicenter Postmarketing Surveillance Study in Japan

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction This final analysis of a multicenter, prospective postmarketing surveillance study evaluated the safety of daprodustat in patients with chronic kidney disease anemia in routine clinical practice in Japan. Methods Patients who initiated daprodustat between September 2020 and July 2022 were registered.
Tadao Akizawa   +7 more
wiley   +1 more source

Multiple directorships and related parties transactions: The weakness of numbers

open access: yesEuropean Journal of Business Science and Technology, 2015
We examine whether the presence of outside directors with multiple boards seats influence firms related-parties transactions. These non-executive directors with vast skill, experience, knowledge, prestige and shared networks are part of major Boards ...
Oladipupo Muhrtala Tijani   +2 more
doaj   +1 more source

Yelling from the sidelines? How German parties employ populist and crisis-related messages on Facebook

open access: yesPolitical Research Exchange, 2022
The possibilities of unfiltered communication in social media provide the perfect opportunity structure for spreading populist ideas. Generally, populist communication features an antagonistic worldview that blames elites for betraying the people and ...
Benjamin Schürmann, Johann Gründl
doaj   +1 more source

Circular RNA expression landscapes in myelodysplastic neoplasms: Associations with mutational signatures and disease progression

open access: yesMolecular Oncology, EarlyView.
In this explorative study, the abundance of circular RNA molecules in bone marrow stem cells was found to be elevated in patients with high‐risk myelodysplastic neoplasms, and to be associated with an increased risk of progression to acute myeloid leukemia.
Eileen Wedge   +17 more
wiley   +1 more source

The impact of product market competition on transactions with related parties and company performance [PDF]

open access: yesManagement Science Letters, 2015
This paper presents an empirical investigation on the effect of product market competition on transactions with related parties and company performance.
Mojtaba Asadi   +2 more
doaj   +1 more source

The effect of Related Parties Transactions on the Firm Value: Moderating Role of Audit Committee [PDF]

open access: yesIranian Journal of Finance, 2020
In recent financial scandals, related parties transactions (RPTs) have been as one of the major concerns, so that the targeted use of these transactions and lack of their disclosure or insufficient disclosure are some of the factors in the failure of the
majid ashrafi   +3 more
doaj   +1 more source

Home - About - Disclaimer - Privacy