Výsledky vyhledávání - "Yarmila Tkal"

Akademický článek

Corporate social responsibility and corporate tax aggressiveness: Evidence of mandatory vs. voluntary regulatory regimes impact

Autor: Oleh Pasko, Li Zhang, Alvina Oriekhova, Mykola Hordiyenko, Yarmila Tkal

Publikováno v: Problems and Perspectives in Management, Vol 21, Iss 2, Pp 682-700 (2023)

This study aims to investigate whether corporate social responsibility activities are associated with more or less tax avoidance by focusing on this interrelationship in mandatory vs. voluntary regulatory regimes. The sample includes 6,668 firm-year

Externí odkaz: https://doaj.org/article/8373cda29bc8435c8a04fc06469e5f88

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Do Converged to IFRS National Standards and Corporate Governance Attributes Affect Accounting Conservatism? Evidence from China

Autor: Fuli Chen, Yarmila Tkal, Inna Horkovenko, Oleksandr Nakisko, Oleh Pasko, Mykola Hordiyenko

Publikováno v: Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration. 29

The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownersh

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c98e07cb30d83afd7e62cf7759bb43ee
https://doi.org/10.46585/sp29021272

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Mapping Global Research on International Financial Reporting Standards: A Scientometric Review

Autor: Fuli Chen, Oleh Pasko, Yarmila Tkal, Mykola Hordiyenko, Yulia Abraham

Publikováno v: International Journal of Financial Research. 12:116

For the purpose to provide scholars with a more quantifiable and visualized snapshot of the realm of IFRS research (lingua franca in global business today) we conducted a scientometric review of 973 articles related to the issue published during the

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ec2e6ccda3189b1e51bd2e513cf92ce8
https://doi.org/10.5430/ijfr.v12n3p116

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The Formation of Effective Usage of Land Resources in Accounting, Analysis and Management of Agricultural Enterprises in the Market Conditions

Autor: Larysa I. Poliatykina, Viktoriia Tkachenko, Yarmila Tkal, Yulia Abraham

Publikováno v: Journal of Advanced Research in Law and Economics. 10:1134

The article is dedicated to the study of the need to intensify the state influences upon the efficiency of land resources usage. The technology of the rational land resources usage is advanced by way of reducing straw as organic fertilizer under dire

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::48c49cfd1eb375bfaf04a997f82bf539
https://doi.org/10.14505//jarle.v10.4(42).14

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