Assessing Canadian regulation of muscle-building supplements: Identifying gaps and recommendations for improvement to protect the health and well-being of young people. [PDF]
Ganson KT, Sinicropi E, Nagata JM.
europepmc +1 more source
Recognition of Deferred Tax Assets Practices and Conservatism
The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
doaj
Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]
Ejder U, Yaşar A.
europepmc +1 more source
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Narsa NPDRH +2 more
europepmc +1 more source
Further evidence regarding the effect of KAMs on audit report lag. [PDF]
Ciğer A, Kınay B, Ocak M.
europepmc +1 more source
Exploring the Pay Disparity Between Nursing Faculty and Clinical Nurses. [PDF]
Pang J, Shirey S, Armstrong D.
europepmc +1 more source
Corruption and Tax Evasion with Competitive Bribes [PDF]
In this paper we consider a simple economy where self interested taxpayers may have incentives to evade taxes and to escape sanctions, by bribing public officials in charge for tax collection.
Antonio Acconcia +2 more
core
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Na H +5 more
europepmc +1 more source
Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. [PDF]
Sastroredjo PE +2 more
europepmc +1 more source
Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]
Johri A +6 more
europepmc +1 more source

