Zobrazeno 1 - 10
of 633
pro vyhledávání: '"h32"'
Autor:
Gürsoy, Ayşegül, Erbuğa, Gökçe Sinem
Publikováno v:
Sustainability Development through Green Economics
Publikováno v:
European Research on Management and Business Economics, Vol 31, Iss 1, Pp 100267- (2025)
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchang
Externí odkaz:
https://doaj.org/article/9ce3af44606b4160900ce196c9e3e0eb
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax compliance. The study extended the theory of planned bahaviour to establish the factors influencing the behaviour of taxpayers towa
Externí odkaz:
https://doaj.org/article/c4b76430301e4296ae5692e91cd7d959
Publikováno v:
The Journal of Risk Finance, 2024, Vol. 25, Issue 4, pp. 602-628.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JRF-09-2023-0226
Autor:
Berent Tomasz, Śniechowski Maciej
Publikováno v:
International Journal of Management and Economics, Vol 59, Iss 4, Pp 297-314 (2023)
The objective of this paper is to validate the existence of an extensively documented secular upward trend in corporate cash holding. To do this, we use the new data for Poland and review original datasets from Bates et al. [2009] for the U.S. We fin
Externí odkaz:
https://doaj.org/article/8dc6d814a6ce4fdfbf142d29275d9205
Publikováno v:
China Accounting and Finance Review, 2022, Vol. 25, Issue 2, pp. 220-248.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/CAFR-05-2022-0060
Akademický článek
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Akademický článek
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Autor:
Li Song, Yating Wen
Publikováno v:
Journal of Innovation & Knowledge, Vol 8, Iss 3, Pp 100406- (2023)
The integrated circuit (IC) industry's role in promoting sustained economic growth makes it highly valued by governments worldwide. Based on the late-mover advantage and market failure theories, this study demonstrates the importance of government in
Externí odkaz:
https://doaj.org/article/d62d0402109748e38c84ded43d363e9a
Autor:
Ambroziak Adam A.
Publikováno v:
International Journal of Management and Economics, Vol 58, Iss 1, Pp 44-63 (2022)
Lockdowns imposed by the European Union (EU) Member States produced significant consequences in the form of losses to companies, which is why the Member States decided to assist businesses from public funds. This paper aims to identify and initially
Externí odkaz:
https://doaj.org/article/48a86abb3e134b9e8c56e789f8c423b5