Results 91 to 100 of about 2,315,880 (217)
REVENUE-EXPENDITURE NEXUS FOR SOUTHERN STATES : SOME POLICY ORIENTED ECONOMETRIC OBSERVATIONS [PDF]
The paper examines the temporal relationship between revenues and expenditures for the four southern states during 1980 to 2005. Using an error-correction model and Granger causality test, it finds that the taxspend hypothesis is supported by the ...
Kausik Chaudhuri, Bodhisattva Sengupta
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Natural Resources Forum, EarlyView.ABSTRACT This study examines the determinants of environmental efficiency in Germany between 1990 and 2022, focusing on labor productivity, green R&D productivity, fossil fuel inefficiency, and energy efficiency R&D expenditures. Using the Inverse Load Capacity Factor per unit of GDP as an indicator of environmental efficiency, the analysis utilizes ...
Mustafa Naimoğlu +2 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
, 2016 This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/ +2 more
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Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
The local government bond channel of China's monetary policy. [PDF]
PLoS OneBai J, Xia H, Zhang L.
europepmc +1 more source
The impact of head orientation with respect to B<sub>0</sub> on diffusion tensor MRI measures. [PDF]
Imaging Neurosci (Camb), 2023 Kleban E, Jones DK, Tax CMW.
europepmc +1 more source
The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings
Accounting &Finance, EarlyView.ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald +3 more
wiley +1 more source
Remittances, political economy and public health expenditure: evidence from Africa. [PDF]
Health Policy PlanNanziri LE, Kabajulizi J, Gbahabo PT.
europepmc +1 more source
Tax Decentralisation and local Government size [PDF]
The aim of this paper is to re-examine the relationship between fiscal federalism and the size of local governments. Traditionally, the empirical studies have focused on the different accountability power of grants and local taxes, concluding that the ...
Paolo Liberati, Agnese Sacchi
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