Results 171 to 180 of about 159,091 (347)

Recognition of Deferred Tax Assets Practices and Conservatism

Asian Journal of Accounting Perspectives, 2009
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  

Assessing Canadian regulation of muscle-building supplements: Identifying gaps and recommendations for improvement to protect the health and well-being of young people. [PDF]

Perform Enhanc Health, 2023
Ganson KT, Sinicropi E, Nagata JM.
europepmc   +1 more source

The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications For Private and Public Firms

, 2017
Kay Blaufus, Jens Schoendube, Stefan Wielenberg   +2 more
openalex   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]

PLoS One
Ejder U, Yaşar A.
europepmc   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Further evidence regarding the effect of KAMs on audit report lag. [PDF]

PLoS One
Ciğer A, Kınay B, Ocak M.
europepmc   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Exploring the Pay Disparity Between Nursing Faculty and Clinical Nurses. [PDF]

Nurse Educ
Pang J, Shirey S, Armstrong D.
europepmc   +1 more source

Factors that Help Ease the Financial Gap in the Sales Tax Report Submitted by the Taxpayers to Pay the Tax: From the Point View of Sales Tax Auditors in Jordan

, 2014
Hasan Mahmoud Al-Shatnawi, Atallah Ahmad Alhosban, Naser Yousef Al Zuobi   +2 more
openalex   +2 more sources