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German Corporate Tax Reform And Its Effects On U.S. Investment, Robert Gonnella, Claus Gartner, Robert T. Cole Oct 2025

German Corporate Tax Reform And Its Effects On U.S. Investment, Robert Gonnella, Claus Gartner, Robert T. Cole

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson Oct 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.


’76 Act Provisions Affecting Nonresident Aliens, Herbert H. Alpert, Fred Feingold Oct 2025

’76 Act Provisions Affecting Nonresident Aliens, Herbert H. Alpert, Fred Feingold

Tax Adviser

No abstract provided.


Factors Influencing Consumers’ Online Purchase Decisions: Evidence From Amazon.Com, Weiwei Li Oct 2025

Factors Influencing Consumers’ Online Purchase Decisions: Evidence From Amazon.Com, Weiwei Li

Dissertations and Theses Collection (Open Access)

With the rapid expansion of cross-border e-commerce, platform sellers increasingly adopt diverse price formatsto influence consumer decision-making. In this context, consumers’ perceptions of and responses to price information have become a pivotal issue in understanding online purchase behavior. Using Amazon as the research setting, this study employs a dynamic panel model with monthly product-level data spanning January 2024 to June 2025 to investigate how different price formats—such as Prime-exclusive pricing and coupon mechanisms—affect consumers’ online purchase intentions when the out-ofpocket price is held constant. Furthermore, the moderating effect of promotional events is systematically examined.

Departing from prior research that largely …


Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai Oct 2025

Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai

Dissertations and Theses Collection (Open Access)

The capital market functions fundamentally on the principles of information, and effective information disclosure acts as the cornerstone of its operation. At present, China's capital market is fully advancing the registration-based reform that is primarily focused on information disclosure. In this context, the secretary of the board of directors ("board secretary")—who serves as the legal officer tasked with overseeing information disclosure for A-share listed companies—plays a vital role in information release and transmission.

In the context of the comprehensive implementation of the registration system and establishment of an investor-oriented capital market, this study surveys over 400 board secretaries from A-share …


The Tax Adviser, Volume 8, Number 3, March 1977, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 8, Number 3, March 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Roger Miller Sep 2025

Spotlight, Roger Miller

Tax Adviser

No abstract provided.


Washington Report: Update Of Lifo Questions And Comments, Thomas R. Hanley Sep 2025

Washington Report: Update Of Lifo Questions And Comments, Thomas R. Hanley

Tax Adviser

No abstract provided.


Capital Gains On Sales Of Subdivided Realty-Three Alternatives, Hal Wm. Ellis, William S. Houston Jr. Sep 2025

Capital Gains On Sales Of Subdivided Realty-Three Alternatives, Hal Wm. Ellis, William S. Houston Jr.

Tax Adviser

No abstract provided.


Secs. 465 And 704(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg Sep 2025

Secs. 465 And 704(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 8, Number 2, February 1977, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 8, Number 2, February 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Tax Division’S Comments On Sec. 585 Proposed Regulations, Thomas R. Hanley, American Institute Of Certified Public Accountants. Federal Tax Division Sep 2025

Washington Report: Tax Division’S Comments On Sec. 585 Proposed Regulations, Thomas R. Hanley, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


U.S. Tax Benefits From Foreign Subsidiary Losses, Walter Lamp Sep 2025

U.S. Tax Benefits From Foreign Subsidiary Losses, Walter Lamp

Tax Adviser

No abstract provided.


Tax Clinic, Barry Schwartz Sep 2025

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.


Protecting The Tax Integrity Of Partner-Partnership Transactions, Willis C. Stevenson, Stephen P. Jarchow Sep 2025

Protecting The Tax Integrity Of Partner-Partnership Transactions, Willis C. Stevenson, Stephen P. Jarchow

Tax Adviser

No abstract provided.


Estate And Gift Tax Reforms Of The ’76 Act: Summary And Analysis, Jacques A. Preis, Donald E. Wilson Sep 2025

Estate And Gift Tax Reforms Of The ’76 Act: Summary And Analysis, Jacques A. Preis, Donald E. Wilson

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight: Transportation Expenses-Clarification Of Rev. Rul. 76-453 Requested, Roger Miller Sep 2025

Spotlight: Transportation Expenses-Clarification Of Rev. Rul. 76-453 Requested, Roger Miller

Tax Adviser

No abstract provided.


Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick Sep 2025

Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants Sep 2025

The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Sep 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Sep 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman Sep 2025

’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman

Tax Adviser

No abstract provided.


The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas Sep 2025

The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas

Muthanna Journal of Administrative and Economics Sciences

The objective of this study is to examine the qualitative characteristics of financial information and analyze their relationship with International Financial Reporting Standards (IFRS) and to investigate the perspectives of the study sample regarding the impact of IFRS on the quality of financial information Which shows that the research problem from the main and sub-questions is whether the International Financial Reporting Standards (IFRS) significantly affect the quality of financial information and the basic qualitative aspects of financial information. In this research, have been used primary data. Primary data have been collected through the answers received from Sample of Academic Specialists …


Washington Report: Professional Advertising: The Treasury’S View, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division Sep 2025

Washington Report: Professional Advertising: The Treasury’S View, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Deductibility Of Compromise Settlements, Jerome S. Horvitz, Michael J. Tucker Sep 2025

Deductibility Of Compromise Settlements, Jerome S. Horvitz, Michael J. Tucker

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, David K. Carlson Sep 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Tax Clinic, Kevin Hennessey Sep 2025

Tax Clinic, Kevin Hennessey

Tax Adviser

No abstract provided.