This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We begin by identifying four distinctive aspects of AFIT and briefly covering the rules surrounding AFIT. We then review the existing studies in detail and offer suggestions for future research. We emphasize the ...
Originality/value of paper – This paper adds to the literature on corporate governance, especially in the context of developing countries. Prior research investigating corporate governance issues in developing countries has been limited, particularly the lack of in-depth examination of corporate ...
aResearch Paper Series: Accounting Research Network Research Paper Series offer your institution a way to showcase and distribute the research of your faculty and staff. Creating a Research Paper Series (RPS) for your institution will give you the most exposure for your faculty's work and is an...
In the paper, changes in the ways of teaching financial reporting on various specializations offered by the Faculty of Economics and Management University ... M Hass-Symotiuk - 《Theoretical Journal of Accounting》 被引量: 0发表: 2003年 B. S. Yamey, Further Essays on the History of Accounti...
Fifty years of capital markets research in accounting:Achievements so far and opportunities ahead This paper reviews the literature on capital markets research in accounting over the last 50 years.Rather than trying to be comprehensive,the review focuse... ID Dichev - 《中国会计学刊:英文版》 被...
This paper presents an overview of the 2001 Research Assessment Exercise as it applied to the subject area of Accounting and Finance in the UK. Its purpose is primarily to continue to document this important process which is used to allocate substantial amounts of government funding to universities...
Using case studies in accounting research can be meaningful from the perspective of several different “schools of thought” in social science. Even if the role and relevance of case methods differ between schools, some general questions nevertheless can be raised. In the paper, ...
This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 years. The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices, and (iii) th...
BLOOMFIELD - 《Journal of Accounting Research》 被引量: 83发表: 2003年 A Systematic Review, Analysis, and Evaluation of Research Articles in the Cornell Hospitality Quarterly This paper describes a review of articles published in the Cornell Hospitality Quarterly in the period 2008 to 2011. A ...
aticket number setting for target1 票数字设置为target1[translate] aheaviset heaviset[translate] a交通管理 Traffic control[translate] aStudents will compose a research paper that exhibits a conceptual understanding of the subject in accounting 正在翻译,请等待...[translate]...