Results 41 to 50 of about 49,818 (255)
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Media Ekonomi dan Manajemen, 2018 This study aims to analyze whether external auditors’ quality and leverage affect tax aggressiveness. Tax aggressiveness is one of the main issues with regard to tax compliance by corporations as taxpayers, particularly in developing counties such as ...
Eko Suyono
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Earnings Management through Tax Reserves and Auditor-Provided Tax Services
, 2017 This study investigates whether firms continue to use tax reserves to achieve financial reporting objectives in the post-FIN 48 period and the effect of auditor-provided tax services on earnings management through tax reserves.
Chunlai Ye
core +1 more source
Auditor-provided tax services and tax avoidance: evidence from Spain [PDF]
, 2020 We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU.
Ravenda, Diego +6 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
HUBUNGAN ANTARA ETIKA AUDIT DAN MOTIVASI DALAM PENGAMBILAN KEPUTUSAN INTERNAL AUDIT
Keberlanjutan, 2016 Hubungan Antara Etika Audit Dalam Pengambilan Keputusan Internal Auditor : Studi dilakukan di PT Mega Hijau Bersama. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh etika audit dan motivasi dalam pengambilan keputusan internal Audit baik ...
Rinaly Arifin Siregar
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
, 2021 The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious ...
Supriadi, Iman +2 more
core +1 more source
Trajectories of an accountant professionʼs transformation in conditions of digitalization
E-Management, 2022 The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal ...
N. G. Мorozova, Zh. M. Korzovatykh
doaj +1 more source