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 +2 more
wiley +1 more source
Exploring the Moderating Effect of Musculoskeletal Pain on Technostress-Induced Burnout: A Cross-Sectional Study of Bank Employees. [PDF]
Healthcare (Basel)Kutlutürk Yıkılmaz S +4 more
europepmc +1 more source
Knowledge risk management in banks - An area for improving organizational performance. [PDF]
Heliyon, 2023 Durst S, Foli S, La Torre M, Borgia M.
europepmc +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Factors associated with Turkish individuals' purchase of transportation, accommodation, and household services from digital platforms. [PDF]
PLoS OneYıldız HN, Yıldız İ, Alkan Ö.
europepmc +1 more source
Efficiency evaluation of commercial banks in Pakistan: A slacks-based measure Super-SBM approach with bad output (Non-performing loans). [PDF]
PLoS One, 2022 Shah WUH, Hao G, Yan H, Yasmeen R.
europepmc +1 more source
Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study revisits Bangladesh's competitive edge by examining patterns of global apparel trade during the post‐Multi‐Fibre Arrangement (MFA) era using a large bilateral panel of 27 leading apparel exporters trading with 163 destinations with coverage of 90% of the world apparel exports.
Abul Bashar Mohammed Fakhruzzaman
wiley +1 more source
Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications [PDF]
This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century.
Yayla, Hilmi Erdogan
core +1 more source
A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions
Australian Accounting Review, EarlyView.ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage +2 more
wiley +1 more source
Network Geometry of Borsa Istanbul: Analyzing Sectoral Dynamics with Forman-Ricci Curvature. [PDF]
Entropy (Basel)Akgüller Ö +3 more
europepmc +1 more source