Results 21 to 30 of about 10,015 (179)
Accounting and tax treatment of craftsmen in Republic of Croatia
, 2023 Obrt kao jedan od najstarijih oblika ekonomske djelatnosti i danas snažno pridonosi razvoju gospodarstva budući da obrtnici svoja znanja, umijeća i vještine već stoljećima prenose mlađim generacijama i tako čuvaju kulturu i umjetničke vrijednosti.
Halužan, Nikolina
core +2 more sources
Pelaksanaan Jasa Audit dan Accounting di Roedl & Partner [PDF]
, 2020 The internship was conducted at Roedl & Partner office as audit and accounting staff in audit and accounting division. During the internship, the task that were done are vouching for purchase transaction, converting petty cash transaction to SAGE ...
Wibawa, Maria Angelina
core
Pelaksanaan Accounting Services dan Tax Services di Accounting Clinic [PDF]
, 2020 The internship was conducted at Accounting Clinic in Accounting division as staff. During the internship, there were several tasks performed for PT CPM, PT TSI, PT DNA, PT DEB, PT CASL, PT TECH, PT TTM, PT SPAS, PT MUT and PT KMK.
Atmalia Rivalecy, Vannesa
core
Carousel fraud in fuel and its solution from the viewpoint of the Czech VAT Act [PDF]
, 2016 The paper deals with the problem of carousel fraud on value added tax. The author focuses on the concept of the Czech Value added tax Act, which has been amended since the year 2011. One of the main motivations is to tackle fraud in the fuel market.
Semerád, Pavel
core +1 more source
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, EarlyView.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Home foreclosure discounts in auctions without reserve prices
Real Estate Economics, EarlyView.Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley +1 more source
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
Curator: The Museum Journal, EarlyView.ABSTRACT Fears of widespread permanent closures of museums expressed at the start of the COVID‐19 pandemic prompted our research to monitor closures and other museum behavior in 2021–2022. We wanted to understand how the UK sector changed in this period. Which museums closed, and what factors were at work in their closure?
Mark Liebenrood +5 more
wiley +1 more source
Corporate Law & Governance ReviewAccounting information systems include processes that collect data from business processes and systems that store data in appropriate records (Turner et al., 2017).
Winwin Yadiati +7 more
semanticscholar +1 more source