Not-for-profit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by not-for-profit organizations is no longer an exception, it has become a rule. The usefulness of a financial report to an organizations...

Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and provide a critical classification of articles on the matter as well as a search for voids in current literature. A selection of leading...

Material flows analysis method (MFA) is used regularly in tracing and estimating domestic and international natural resources usage. The paper demonstrates that the MFA method is also an appropriate tool to analyze and manage natural resources flows within a company. This article examines the...

Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain heterogeneous within Europe. A review of taxation schemes in North Western Europe shows that current heterogeneity does not constitute a level playing field for waste...

One often explains why people engage in the informal sector with the Allingham-Sandmo model, resting on taxation level, deterrence and risk aversion. This neoclassical approach explains noncompliance fairly well, but anomalies exist. Evenly parsimonious, Alejandro Portes develops a institutional...

A common strategy for the analysis of object-attribute associations is to derive a low-dimensional spatial representation of objects and attributes which involves a compensatory model (e.g., principal components analysis) to explain the strength of object-attribute associations. As an...

The present study investigated the extent to which verbal intelligence (VIQ) and performance intelligence (PIQ) contribute to strategy selection and execution in the context of a numerosity judgement task. The choice/no-choice method was used to appropriately assess strategy selection (in terms...

Probabilistic feature models (PFMs) can be used to explain binary rater judgements about the associations between two types of elements (e.g., objects and attributes) on the basis of binary latent features. In particular, to explain observed object-attribute associations PFMs assume that...

Hard data alone are not sufficient to evaluate local police effectiveness in the new age of community policing. Citizens can provide useful feedback regarding strengths and weaknesses of police operations. However, citizen satisfaction indicators typically fail to accurately convey the...