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Accountants, or auditors, tax practitioners, management consultants etc.? A research note

Brierley, John A.; Gwilliam, David R. - In: Managerial Auditing Journal 16 (2001) 9, pp. 514-518

auditors and other categories of professional staff within accounting and audit firms, for example those working in taxation or …

Persistent link: https://www.econbiz.de/10014929791

A three‐sector comparative study of the impact of taxation on small and medium enterprises

Venter, J.M.P.; de Clercq, B. - In: Meditari Accountancy Research 15 (2007) 1, pp. 115-135

taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties … charged as a taxation relief measure. …

Persistent link: https://www.econbiz.de/10014930448

A three‐sector comparative study of the impact of taxation on small and medium enterprises

Venter, J.M.P.; de Clercq, B. - In: Meditari Accountancy Research 15 (2007) 2, pp. 131-151

taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties … charged as a taxation relief measure. …

Persistent link: https://www.econbiz.de/10014930456

South African training officers’ perceptions of the knowledge and skills requirements of entry‐level trainee accountants

Barac, K. - In: Meditari Accountancy Research 17 (2009) 2, pp. 19-46

covering the remaining core subjects (Financial Accounting, Financial Management, Taxation and Auditing) were perceived to be …

Persistent link: https://www.econbiz.de/10014930486

Evidence on Irish financial directors' views about dividends

McCluskey, Thomas; Burton, Bruce; Power, David - In: Qualitative Research in Accounting & Management 4 (2007) 2, pp. 115-132

as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of … share valuations. However, views regarding this issue – and the role of taxation and signalling theory – vary markedly …

Persistent link: https://www.econbiz.de/10014987860

The perception of tax concessions in retirement savings decisions

Jordan, Silvia; Treisch, Corinna - In: Qualitative Research in Financial Markets 2 (2010) 3, pp. 157-184

Purpose – Research to date has reported ambiguous results on the influence of tax concessions on retirement savings decisions. The purpose of this paper is to investigate the influence of tax concessions on private retirement investment decisions by analyzing actual retirement decision...

Persistent link: https://www.econbiz.de/10014988267

The Slovenian Kyoto obligation

In: Strategic Direction 24 (2008) 6, pp. 35-37

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments...

Persistent link: https://www.econbiz.de/10015010279

Isle of Man: a niche with an edge

In: Strategic Direction 23 (2007) 6

Persistent link: https://www.econbiz.de/10015011083

Corporate strategy formulation and taxation: evidence from UK firms

In: Strategic Direction 24 (2008) 8

Persistent link: https://www.econbiz.de/10015011266

Banking on change (UK government s budget options)

Emmerson, C. - In: Strategic Direction 26 (2010) 6

Persistent link: https://www.econbiz.de/10015011547