Spanish Abstract: Este documento resume los datos principales a los que hemos tenido acceso. Las cuentas del Estado Español son muy poco claras. Es inaceptable que el Estado no presente sus cobros y sus pagos de forma clara y transparente.Los cuatro mayores impuestos (Seguridad Social, IVA,...

The Alberta government is heavily exposed to energy price volatility as it relies to a great extent on revenue derived from the production of oil and natural gas. Energy prices change substantially and unpredictably, causing large and uncertain movements in revenues. Adjusting to these movements...

We explore, for the first time in the literature, how the revenues of the ship-management companies respond to macroeconomic exogenous shocks. Using data for ship-management companies in Cyprus, we find evidence that a demand shock has the largest impact on revenues, exhibiting an almost...

We study how charities adjust spending when revenues change. Understanding the decision to spend or save revenues provides insights into management behavior and resource allocations. Our results indicate that, on average, the marginal change in overall spending is substantially less than the...

Prior research examines financial reporting of revenue in the context of how the incentives to achieve the earnings goal affect revenue reporting. In contrast, this study investigates how firms respond to sector-level incentives related to both revenue and earnings when evaluating the importance...