This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005....

Während der Aufbau und Betrieb von Internetinfrastrukturen zur Zeit der Entstehung des Internets in erster Linie von öffentlichen Institutionen vorangetrieben wurde, wird dieser Bereich heute längst von privatwirtschaftlichen Unternehmen beherrscht. Dieses Buch beschreibt Dienste,...

In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its size, non-participation in this program is a concern and substantial effort is devoted by the IRS, local governments and many non-profits to address it. Most of the tax returns...

The business environment has been changed spectacular in the last three decades, especially the speed of appearance and disappearances of business opportunities has known a major increase. Therefore the companies were determined to develop new types of organizational structures which can include...