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Assessing value added tax compliance burden in Gulf Cooperation Council countries
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The School of Accounting, Auditing & Taxation is part of the UNSW Business School at UNSW Sydney
, 2023 , Article)
In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general ...
Culture, language, and accounting reform: a new perspective on IPSAS implementation
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Emerald Publishing
, 2022 , Article)
Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ...
For narrower income inequality: traditional finance or microfinance?
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Routledge
, 2023 , Article)
This paper uses the theory of information imperfections to examine the relationship between income inequality and financial development in a dual financial system comprising traditional finance and microfinance. It uses ...
Portfolio management and dependencies among precious metal markets: Evidence from a Copula quantile-on-quantile approach
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Elsevier Ltd
, 2019 , Article)
This study examines the dependence structure among four major precious metal markets: gold, palladium, platinum, and silver. Using the novel Copula Quantile-on-Quantile Regression (C-QQR) approach of Sim (2016), we show ...