Over the past years there has been increasing interest in the informational importance of the differences between accounting or book income and taxable income. This subject, known as book-tax differences (BTDs), involves various aspects, mainly the motives for these differences, the potential...

Motivation to learn is one of the most relevant aspects of student success in the learning process. Measuring motivation is essential in all higher education institutions (HEI). It is also important for teachers to understand the best way to encourage and motivate their students to make enforces...