Results 21 to 30 of about 2,995 (254)
CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2017 The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to ...
Florentina Istrate
doaj
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
Akuntansi Dewantara, 2017 This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud ...
Siti Fatimah, Dewi Kusuma Wardani
doaj +1 more source
Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion [PDF]
SHS Web of Conferences, 2021 The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance.
Korauš Antonín +2 more
doaj +1 more source
A Controlled Natural Language for Tax Fraud Detection [PDF]
, 2016 Addressing tax fraud has been taken increasingly seriously, but most attempts to uncover it involve the use of human fraud experts to identify and audit suspicious cases. To identify such cases, they come up with patterns which an IT team then implements to extract matching instances.
Calafato, Aaron +3 more
openaire +2 more sources
New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [PDF]
مجله دانش حسابداری, 2019 Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem.
Elaheh Tashdidi +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source