Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...

This paper investigates the driver of asset growth to explain the cross-country variation of the asset growth effect. We find that institutional restrictions on equity financing constrain firms' abilities to grow assets, and the degree of such restrictions is associated with the observed...

For any Romanian specialist who is in a high stage regarding the perception and understanding of international accounting standards, it is quite easy to realize that at their basis are two important categories of principles: the principles of recognition and the principles of measurement....

Since the accounting regulations complying with the European directives approved by Order No. 1.802 / 2014 of the Minister of Public Finance, effective from 1 January 2015, make significant changes and additions compared to the old provisions (OMFP No. 3.055 / 2009, as amended and supplemented),...

Chapter 1: Introduction of Fair Wealth -- Chapter 2: The Annual Theme of Fair Wealth -- Chapter 3: Results of Fair Wealth Evaluation -- Chapter 4: Analyses of Fair Wealth Evaluation Results -- Chapter 5: Other Projects of Fair Wealth -- Chapter 6: Fair Wealth Theory and Methodology -- Chapter 7:...