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The following articles contain the tag:
accounting rules

12 results on Discovery

  • Tax rule changes and timing of asset write-offs in loss-making firms
    New research looks at loss-making firms to determine the impact of changes in tax rules on financial reporting.
  • Effects of worldwide and territorial tax systems
    A worldwide tax system reduces the incentives of multinational corporations to engage in tax management in their foreign subsidiaries.
  • World Science Day: why business researchers now make brain scans
    Business schools do a surprising amount of brain research! To celebrate world science day. Here's an overview of recent RSM studies.
  • Listen to RSM Discovery podcasts
    RSM Discovery now available as podcasts. Subscribe to our stream in your favourite podcast player on Apple, Android or Windows Phone.
  • The fairness perception of bonus payment allocations
    There are two principal ways to approach bonus payments: objective & subjective. Read the pros and cons.
  • Frank Hartmann: Controllers hold the steering wheel
    Is the image of controllers only looking at past results a true reflection of what they add to a business? Or is there more to it?
  • Why business credit information sharing leads to better lending decisions
    Bad loans are made in boom times. Good loans are made in recessionary times. Lenders such as suppliers who provide trade credit or banks would be well advised to remember this.
  • Why do firms go public?
  • Planetary boundaries and corporate sustainability
  • The perceived fairness of performance evaluations
  • Private equity and public-to-private transactions
  • Informed discretion in performance evaluations

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