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Ansumana Saidykhan,Necdet Sensoy
Pág. 40 - 67
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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Dávid Tozsér, Zoltán Lakner, Novy Anggraini Sudibyo and Anita Boros
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are in...
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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Adey Tarawneh, Aisyah Abdul-Rahman, Syajarul Imna Mohd Amin and Mohd Fahmi Ghazali
Financial technology (Fintech), characterized as technology-driven financial innovation, has catalyzed significant economic growth across various nations. The Fintech sector has experienced remarkable expansion, boasting vast user numbers. While regions ...
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Carlos Sampaio, Mónica Régio and João Renato Sebastião
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders? confidence. This trust serves as a foundational cornerstone in ...
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Salvatore Principale and Simone Pizzi
The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect inves...
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Ivana Toma?evic, Sandra Ðurovic, Nikola Abramovic, Lidija Weis and Viktor Koval
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high le...
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Johannes Rude Jensen,Henrik Axelsen,Omri Ross
Pág. 92 - 103
Today, local financial institutions are responsible for submitting compliance reporting data to the supervisory authorities. This is commonly referred to as the ?push model?. The increasing complexity of reporting obligations often results in delayed rep...
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Martin Kabwe
Pág. 217 - 228
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