Showing 1 - 10 of 15,249
The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...
Persistent link: https://www.econbiz.de/10014052169
Persistent link: https://www.econbiz.de/10001782948
Persistent link: https://www.econbiz.de/10009623375
Persistent link: https://www.econbiz.de/10009747958
Persistent link: https://www.econbiz.de/10011810945
accounting misrepresentation over the period 1990-2007. Our overall evidence is consistent with the “human capital” hypothesis … study examines accounting-related civil cases and is not able to study administrative or non-accounting enforcement cases …
Persistent link: https://www.econbiz.de/10010486452
We provide some initial descriptive and exploratory results concerning the earnings-returns relation in periods of poor versus strong macroeconomic performance. Based on data from three countries – Australia, the U.S., and China – our results indicate some differences for U.S. and Chinese...
Persistent link: https://www.econbiz.de/10013132239
under U.S. Generally Accepted Accounting Principles (GAAP). We find that the ranked ratio of taxable income (minus taxes … Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48). This suggests …
Persistent link: https://www.econbiz.de/10013097465
This study adopts an internet-based experiment to investigate whether and how individual donors use nonprofit organizations' financial and nonfinancial information when making their donation decisions. Using undergraduate students in the United States (U.S.) to proxy for individual donors, our...
Persistent link: https://www.econbiz.de/10013103599
While Italy's catch-up in the course of the 20th century has been nothing short of extraordinary, it has failed to produce a large number of global business players. Nonetheless, half a century ago an Italian company concluded what was at the time the largest-ever foreign takeover of a US...
Persistent link: https://www.econbiz.de/10013085365