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Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting...
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transparency regarding specific tax transactions, the difficulty in reconciling the corporate tax return with the corporate income … improvements in the areas of corporate tax compliance and transparency of financial statements, it is unclear whether these … return transparency and corporate tax compliance as a result of Schedule M-3 and FIN 48; yet the ability of corporations to …
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This paper studies the incentives for transparency under different forms of corporate governance in a context of … decision on the degree of transparency in a context of product market competition. When firms seeking outside finance resort to … transparency. More transparency about a firmms competitive position has both strategic advantages and disadvantages: in general …
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transparency relating to effective risk transfer, risk-related management compensation, and credible measurement of rating …
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We report evidence that the presence of hidden liquidity is associated with greater liquidity in the order books, greater trading volume, and smaller price impact. Limit and market order submission behavior changes when hidden liquidity is present consistent with at least some traders being able...
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This paper examines whether the clarity of central bank communication about inflation varies with the economic environment. Using readability statistics and content analysis, we study the clarity of communication on the inflation outlook by seven central banks across three continents during the...
Persistent link: https://www.econbiz.de/10010988457