The tax conflict settlement mechanism

Results 131 to 140 of about 102,626 (218)

American Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley +1 more source

Spatial distribution and characteristics of martial arts halls in China. [PDF]

Front Public Health
Yao Y, Liu S, Yu P, Wu W.
europepmc +1 more source

EU-Moldova action plans and the economic growth and poverty reduction strategy paper: comparative analysis [PDF]

, 2005
Barbarosie, Arcadie, Barbarosie, Catalina +1 more
core

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin +2 more
wiley +1 more source

Are carbon emissions trading and green financial instruments synergistic? -Comprehensive quantitative research based on content analysis. [PDF]

PLoS One
Yu H, Zhang X.
europepmc +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves +3 more
wiley +1 more source

An integrated blockchain and IPFS-based solution for secure and efficient source code repository hosting using middleman approach. [PDF]

PLoS One
Haque MR +5 more
europepmc +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

Accounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source

Tracing Prescribed Knowledge Flows in Wastewater Management Policies: An AI-Assisted, Governmentality-Informed Framework with Insights from Indonesia. [PDF]

Environ Manage
Leeuwerik RNC.
europepmc +1 more source

ANCSA Section 7(I): $40 Million Per Word and Counting [PDF]

, 2016
Schutt, Aaron M.
core +1 more source

a tax dispute