بایگانی برچسب: دانلود مقالات 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. …

حسابداری محافظه کارانه، استراتژی کسب و کار، و ابهام We investigate whether accounting conservatism can be explained as a rational response to ambiguity. Decision analysis shows that decision rules that work well under ambiguity put greater weight on negative than on positive outcomes, i.e., exhibit caution. Accounting conservatism increases the …