Results 151 to 160 of about 231,987 (297)

Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework [PDF]

This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion ...
Rebecca Prebble
core  

Can Central Bank Digital Currencies Promote the Internationalization of Currencies?

European Financial Management, EarlyView.
ABSTRACT Using multinational data (2000–2023), this study employed system GMM and fixed‐effects models to examine CBDC's impact on currency internationalization through a framework measuring ‘market acceptance’ and ‘policy drive.’ The results indicated that CBDC advancement significantly promotes currency internationalization.
Haodong Gu
wiley   +1 more source

Adverse commercial determinants of health in low- and middle-income countries: a public health challenge. [PDF]

Health Promot Int
Islam MM, De Lacy-Vawdon C, Gleeson D.
europepmc   +1 more source

Approach regarding the influence of business ethics on corporate governance [PDF]

We may affirm that there is a cost for those who choose to live ethically in the midst of a world where fraud, tampering, theft, industrial espionage, corruption, bribes, conspiracy, tax evasion, embezzlement and unfair competition proliferate. The issue
Alexandru Trifu
core  

Do Banks Learn From Natural Disasters? Evidence From the U.S. Financial Sector

European Financial Management, EarlyView.
ABSTRACT This paper examines whether U.S. banks learn from natural disasters. We explore several potential channels of adjustment and find that exposed banks primarily respond by adopting precautionary capital measures. This behaviour is evident both in the long run, when assessing divergent trends in the evolution of equity over time, and in the short
Dennis Dreusch, Gunnar Niemann, Peter Reichling   +2 more
wiley   +1 more source

Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]

PLoS One
Yang L.
europepmc   +1 more source

The Role of Media in Regulatory Oversight: Evidence From Comment Letters

Financial Review, EarlyView.
ABSTRACT This study examines how media coverage impacts regulatory oversight of publicly listed firms. We find that Chinese firms with greater media attention, particularly those with negative media coverage, are more likely to receive increased regulatory oversight, as indicated by comment letters issued by stock exchanges.
Yizhe Dong, Yaorong Liu, Meng Wang, Gaofeng Zou   +3 more
wiley   +1 more source

Designing a Smart Product-Service System to support digital crowdfunding platforms. [PDF]

Sci Rep
Salwin M, Waszkiewicz AE.
europepmc   +1 more source

Income Tax Fraud Detection using AIML

INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT
Financial fraud poses a significant threat to both individuals and institutions, leading to substantial monetary losses and undermining trust in financial systems. Detecting fraudulent transactions promptly and accurately is crucial to mitigate these risks.
openaire   +1 more source

Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value‐Added Auditing

International Journal of Auditing, EarlyView.
ABSTRACT Prior research examining value‐added auditing in auditor–client relationships is primarily based on the auditor's perspective. We extend this line of research by examining how governance patterns and clients' perceived risk of material misstatement and cognitive conflict are associated with the provision of value‐added audit services.
Ranjith Appuhami, Jing Jia, Zhongtian Li
wiley   +1 more source