بایگانی برچسب: مقالات رشته حسابداری

تأثیر نتایج حسابرسی مالیاتی بر گزارش و ارزیابی مزایای مالیات ناشناخته We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm’s uncertain tax positions, thereby …

آیا سواد مالی، بهبود مالی را افزایش می دهد؟ While financial inclusion is typically addressed by improving the financial infrastructure, we show that a higher degree of financial literacy also has a clear beneficial effect. We study this effect at the cross-country level, which allows us to consider institutional variation. …