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While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control …, we investigate how TP tax compliance influences responsibility accounting when one multinational enterprise (MNE) uses a …
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The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...
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financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …
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