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Environmental taxation in Europe: What does it depend on?

Castiglione, Concetta; Infante, Davide; Minervini, … - In: Cogent Economics & Finance 2 (2014) 1, pp. 1-8

The present work adds to the existing literature the analysis of the determinants of environmental taxation in European economies. Using a pooled panel data, we consider various groups of factors influencing environmental taxation referring to production and consumption, environmental...

Persistent link: https://www.econbiz.de/10011559139

Sustaining growth or boosting profit: Accounting tools under process-based management in a transition economy

Bobryshev, Alexey; Chaykovskaya, Lyubov; Erokhin, Vasily; … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-14

tools along with the improvement of management accounting. Through the example of seven Russian boiler manufacturers, this … management accounting tools in process-based management by employing the literature analysis, conducting an expert survey, and … studying the accounting documents of selected companies. The authors analyze features of management accounting tools at …

Persistent link: https://www.econbiz.de/10014332839

Uncertain litigation cost and seller behavior: Evidence from an auditing game

Zhang, Ping; Church, Bryan K.; Ackert, Lucy F. - 1998

This paper reports the results of two experiments, each consisting of six sessions, designed to investigate difficulties that arise in estimating expected litigation costs in an auditing game. In each experimental session, the game consists of a series of periods in which sellers submit sealed...

Persistent link: https://www.econbiz.de/10010397407