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Persistent link: https://www.econbiz.de/10009722140
This paper examines how the integration of a single-book tax compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system. To identify the relationships, we use results from survey data from Swiss multinational firms...
Persistent link: https://www.econbiz.de/10012936198
In view of the numerous accounting and corporate scandals associated with various forms of moral misconduct and the recent financial crisis, economics and business programs are often accused of actively contributing to the amoral decision making of their graduates. It is argued that theories and...
Persistent link: https://www.econbiz.de/10014127549
Persistent link: https://www.econbiz.de/10014436275
This paper contains a critique of solvency regulation such as imposed on banks by Basel I and II. Banks investment divisions seek to maximize the expected rate of return on risk-adjusted capital. For them, a higher solvency level lowers the cost of refinancing but ties costly capital. Sequential...
Persistent link: https://www.econbiz.de/10010747500
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