Results 21 to 30 of about 652,654 (305)
Economic Journal of Emerging Markets, 2022 Purpose ― The paper queries the impacts of income inequality on economic growth in selected advanced and emerging market economies by adopting nonlinearity and endogeneity.
Emin Efecan Aktas, Pelin Varol Iyidogan
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Tax aggressiveness as a determining factor of conditional conservatism in Brazil, [PDF]
Revista Contabilidade & Finanças, 2022 This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and ...
Antonio Lopo Martinez +2 more
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The Fiscal and Financial Control Reform in Romania and Turkey: A Comparative Study
Annals of Spiru Haret University Economic Series, 2015 After Romania became a member of the European Union in 2007, acquis communautaire became part of the Romanian national legislation and although Turkey is not a member of the EU, the accession process as a candidate country covers many sectors, such as ...
Luminiţa IONESCU, Sami BUHUR
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Public companies’ transparency in Ukraine: key regulatory requirements [PDF]
Public and Municipal Finance, 2017 Public companies as strategically important and economically powerful Ukrainian companies should be classified as public interest entities in the context of European integration.
Inna Makarenko, Yulia Serpeninova
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The Effect of GRDP Sector Composition on Economic Growth in the Lake Toba Region
Jurnal Ekonomi dan Studi Pembangunan, 2021 This study aims to analyze the effect of 17 economic sectors on economic growth in the Lake Toba Region (KDT). The data used is secondary data in the form of times series from 2010 to 2019 with panel data analysis using Fixed Model Effect (FEM). It shows
Dany Juhandi +2 more
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Social Bonds as an Instrument of Responsible Investment [PDF]
Financial Markets, Institutions and Risks, 2020 Research dedicated to structuring the scientific sphere in social bonds as an instrument responsible investing. The purpose of the paper is to form an information and bibliographic field of research of social bonds as tools of VI and their statistical ...
Yuliya Yelnikova, Irina Golochalova
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Tax Accounting System for Geotechnical Construction [PDF]
MATEC Web of Conferences, 2019 The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management.
Kholkin Anatolii +4 more
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Cogent Business & Management, 2021 The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus ...
Favourate Sebele-Mpofu +2 more
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Tax Avoidance and Accounting Conservatism [PDF]
SSRN Electronic Journal, 2018 This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future.
openaire +3 more sources
The application of intangible asset accounting and discretionary policy choices in the UK football industry [PDF]
, 2002 This paper investigates the use of intangible asset accounting and the selection of accounting policies in the football industry, an environment where discretionary choices were available concerning accounting for transfer fees.
Rowbottom, Nicholas
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