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8.319  Articles
1 of 833 pages  |  10  records  |  more records»
This study aims to investigate whether the problematic firms that were listed under PN17 really suffer financial difficulties prior to their fraud perpetration by using the proxy of default risk. Then, the effect of the default risk will be analysed on th... see more

AbstractThe South African Revenue Service (SARS) implemented a more aggressive reporting system in 2008 by introducing new reportable arrangements ('RA') provisions in the Income Tax Act. In March 2010, SARS issued a revised Draft Guide to Reportable Arra... see more

AbstractThis paper investigates the importance of metaphor in strategy in several ways. Firstly it considers the problematic nature of ‘strategy’ itself. Next, it outlines some views on how metaphor is used in strategy discourse, with particular emphasis ... see more

AbstractBackground: Big data and predictive analysis have been hailed as the fourth paradigm of science. Big data and analytics are critical to the future of business sustainability. The demand for data scientists is increasing with the dynamic nature of ... see more

The private sector plays an important role in the economic reconstruction of emerging market economies, and international financial institutions (IFIs) increasingly work in partnership with the private sector to increase economic growth and reduce povert... see more

The past 150 years of industrial processes have left a legacy of toxicity in the soils of today’s urban environments. Exposure to soil based pollutants disproportionately affects low-income communities who are frequently located within formerly industrial... see more

Very rapid development in information technology, one of which lies in social networking media. The use of social media continued to increase from 2013 (42%) to 2015 (47%). The extensive use of social media causes adverse effects such as deceptive behavio... see more

This study examined the effects of corporate governance elements on the dividend distribution of listed corporations in the three Sub-Saharan African countries of South Africa, Nigeria, and Kenya. The inquiry used inferential statistics in the form of the... see more

Financial statements delivered promptly are useful in analyzing and making decisions in the economic field that can contribute to national economic growth. The timeliness of financial statements on the results of the audit report can also affect the value... see more

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