Open datasets serve as facilitators for researchers to conduct research with ground truth data. Generally, datasets contain innovation and knowledge in the domains that could be transferred between homogeneous datasets and have become feasible using machine learning models with the advent of...

Purpose This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion - an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax...

Purpose Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how technology and know-how can be integrated with inventory practices and impact operational performance....