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Full-Text Articles in Business

Author Index, 12 Months Ended June 1978, American Institute Of Certified Public Accountants Aug 2025

Author Index, 12 Months Ended June 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended June 1978, American Institute Of Certified Public Accountants Aug 2025

Subject Index 12 Months Ended June 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Single Level Of Appeal, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division Aug 2025

Washington Report: Tax Division Comments On Single Level Of Appeal, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Intrafamily “Sale” For Notes: Irs Vs. T.C., Gerald I. Carp Aug 2025

Intrafamily “Sale” For Notes: Irs Vs. T.C., Gerald I. Carp

Tax Adviser

No abstract provided.


Tax Treatment Of Start-Up Costs, W. E. Seago Aug 2025

Tax Treatment Of Start-Up Costs, W. E. Seago

Tax Adviser

No abstract provided.


’76 Act Estate Tax Changes Affecting Closely Held Business Interests, Carl E. Wilkinson Aug 2025

’76 Act Estate Tax Changes Affecting Closely Held Business Interests, Carl E. Wilkinson

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Aug 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.


Allocation And Apportionment Of Research And Development Expenditures Under Regs. Sec. 1.861-8, Leonard W. Rothschild Jr. Aug 2025

Allocation And Apportionment Of Research And Development Expenditures Under Regs. Sec. 1.861-8, Leonard W. Rothschild Jr.

Tax Adviser

No abstract provided.


Balancing Act: Corporate Governance And Biodiversity Conservation In Extractive Sector, Ammad Ahmed, Hoa Luong, Abiot Tessema Aug 2025

Balancing Act: Corporate Governance And Biodiversity Conservation In Extractive Sector, Ammad Ahmed, Hoa Luong, Abiot Tessema

All Works

Extractive industries such as mining and oil extraction drive habitat loss, soil erosion, water pollution, and biodiversity decline. While prior research has examined corporate environmental performance in these sectors, little is known about how internal governance mechanisms, particularly equitable shareholder treatment, relate to biodiversity outcomes. Drawing on legitimacy theory, which holds that fair treatment signals genuine commitment to societal expectations, strengthens a firm's social license, and motivates environmental stewardship, this study examines whether equitable shareholder practices promote biodiversity conservation. Using US and Canadian extractive firms from 2006 to 2020, we find that fair shareholder treatment is positively associated with better …


Implementing “Xinshimin” : Challenges In China’S Inclusive Financial Policy, Yongyi Zhao Aug 2025

Implementing “Xinshimin” : Challenges In China’S Inclusive Financial Policy, Yongyi Zhao

Lingnan Theses (Doctoral degree)

This thesis investigates the implementation challenges of the “xinshimin” policy in China, focusing on its inclusive financial aspects. While previous reports have noted obstacles in its execution, this study delves into the underlying factors contributing to its inadequate implementation. Drawing insights from policy implementation theories, including Hill’s implementation study and Howlett, Tosum, and Qian’s policy process style theory, this research connects various aspects of policy implementation, such as the policy-making process, performance measurement and monitoring, inter-organizational relations, frontline workers’ behaviors, and dynamic implementation context.

The study employs a qualitative methodology, which took place in Guangzhou in the years 2022 and …


The Tax Adviser, Volume 9, Number 6, June 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 6, June 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended May 1978, American Institute Of Certified Public Accountants Aug 2025

Author Index, 12 Months Ended May 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended May 1978, American Institute Of Certified Public Accountants Aug 2025

Subject Index, 12 Months Ended May 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: The Effect Of The Freedom Of Information And Privacy Acts On Irs Enforcement Deputy, Kenneth F. Thomas, William R. Stromsem, William E. Williams Aug 2025

Washington Report: The Effect Of The Freedom Of Information And Privacy Acts On Irs Enforcement Deputy, Kenneth F. Thomas, William R. Stromsem, William E. Williams

Tax Adviser

No abstract provided.


Viewpoint: Irs Information Returns Program, James I. Owens Aug 2025

Viewpoint: Irs Information Returns Program, James I. Owens

Tax Adviser

No abstract provided.


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

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

Tax Adviser

No abstract provided.


Sec. 119 After Kowalski, William F. Jordan Aug 2025

Sec. 119 After Kowalski, William F. Jordan

Tax Adviser

No abstract provided.


Tax Clinic, Paul Farber Aug 2025

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.


Summary Of Civil Liability In Tax Practice, D. Larry Crumbley, Jerome Horvitz, Herbert L. Jensen Aug 2025

Summary Of Civil Liability In Tax Practice, D. Larry Crumbley, Jerome Horvitz, Herbert L. Jensen

Tax Adviser

No abstract provided.


Disc And The ’76 Act, Michael A. Henning, Matthew R. Kretzer Aug 2025

Disc And The ’76 Act, Michael A. Henning, Matthew R. Kretzer

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 9, Number 5, May 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 5, May 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Bankruptcy-Tax Accounting, Tax Returns And Congressional Revision: H.R. 9973, David A. Berenson Aug 2025

Bankruptcy-Tax Accounting, Tax Returns And Congressional Revision: H.R. 9973, David A. Berenson

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Aicpa Survey On Single Level Of Irs Appeals, Kenneth F. Thomas, Roger L. Miller Aug 2025

Washington Report: Aicpa Survey On Single Level Of Irs Appeals, Kenneth F. Thomas, Roger L. Miller

Tax Adviser

No abstract provided.


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

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

Tax Adviser

No abstract provided.