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近日,社会审计学院青年教师肖明芳 (第一作者)与澳大利亚科廷大学会计系助理教授June Cao等的合作论文“Kiss the Baby for the Nurse’s Sake?-Guaranteeing Employees’ Stock Purchase against Loss”被国际知名期刊《International Review of Financial Analysis》发表。该期刊是...
At present, the fundamental development way of agricultural production lies in science and technology to achieve the agricultural sustainable and stable development and ensure the effective supply of ...
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals w...
Italian farms have an average surface lower than 10 hectares and they are predominately scattered in the upland rural areas. The most important aspect of small family farms is to protect the rural env...
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of both time-series and cross-sectional analysis. We exploit the access to Bureau v...
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
The paper proposes an application of the survival time analysis methodology to estimations of the Loss Given Default (LGD) parameter. The main advantage of the survival analysis approach compared to c...
Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their st...
The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” eff...
Fisheries are an important economic sector in the EU subject to an important restructuring in the most recent years. The Financial Instrument for Fisheries Guidance (FIFG) has been the tool deployed b...
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
Granted that the traditional measure methods in calculating trade openness always trigger results of singleness and twisted outcomes, the aim of the paper is to recalculate the Chinese produce trade o...
Th e purpose of the study is to analyse the short and long-term relationships between the world oil prices (Europe Brent Spot Price and West Texas Intermediate Spot Price) and the agricultural commo...

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