Financial Development and Poverty: What Role for Growth and Inequality?

The paper assesses the effect of financial development on poverty reduction. To do this, we are going to build a model of simultaneous equations on a sample composed of 89 countries over the period 1990-2011. The model i...

Multinational Companies - Between Restructuring and Transfer Pricing

Under the current circumstances of globalised economic activities, the fiscal optimization techniques and methods are inevitably correlated with the fiscal regime of the transfer pricing that are a hot topic but also su...

Activity Analysis of Control for Micro Lending on Bank Nagari Pasar Raya Branch Padang

The purpose of this study was to determine whether control activities affect the provision of micro credit in Bank Nagari Pasar Raya Branch Padang. The object of this research is to control activities on the implementati...

Integrated Reporting for Turkish Small and Medium-Sized Enterprises 

Earnings Management around Research and Development Manipulation

The aim of this paper is to investigate the impact of research and development investment (R&D) on managers’ behaviour. Specifically, considering that R&D is a specific investment, inherently exposed to a high level of u...