bottom-up estimation to measure the extent of VAT misreporting in small, medium, and micro enterprises. The study's objective …

factor that contributes to their social inclusion. Therefore, based on the bottom-up spillover theory, we propose to analyze …

An increasing number of companies in China are adopting bottom-up shareholding increases to incentivize employees and … stabilize stock prices. However, a research gap exists regarding China's current accounting regulations for handling bottom-up … equity incentives. This study aims to address this research gap by clarifying the accounting treatment of bottom-up …

-as-usual case. We applied a bottom-up modelling approach to analyse deep decarbonisation scenarios for the Lithuanian industry up to …