Results 211 to 220 of about 42,196 (305)

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &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

Assessing the relationship between women's attitudes toward food waste prevention and their green diets. [PDF]

open access: yesFront Nutr
Eşer Durmaz S   +3 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &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

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge

open access: yesAsian-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

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