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AbstractThe growth of the informal sector in African countries has largely been viewed as an escape from regulation and deliberate intention to avoid paying taxes and these views have been widely popularised, ignoring significant details to the disadvantage of realistic tax policy design....
AbstractAs an outcome of the scientific conflict within business valuation theory in the German-speaking area, New Political Economy of Business Valuation has developed a possible approach to explain the dissemination of neoclassical valuation concepts in theory and practice. This explanatory...
Abstract“Substance over form” is a traditional accounting maxim that has also influenced legal thinking and has its roots in classical philosophy. “Substance over form” states that accountants do not record transactions based on the outward form of the transaction but discern its economic...
AbstractThis essay is a comment on the paper authored by Fischer, Ellman and Schocet (2021, The decline of substance over form in accounting. Accounting, economics, and law: A convivium. (2023)) who argue that the trend in financial reporting regulation involves de-emphasizing the important of...
AbstractThis an apologia to Williams, P. F. (2022). The decline of substance over form in accounting: A problematic dichotomy. Accounting, Economics, and Law: A Convivium critique of Fischer, D., Ellman, O., & Schochet, S. (2021). The decline of substance over form in accounting. Accounting,...
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