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Non-Tax Factors as Critical Determinants of the Size of Under Ground Economy in Nigeria: Imperative for Policy Action
underground economy tax burden non-tax factors tax evasion unreported income
2011/6/1
The rate at which economic activities are drifting away into the ?shadow? outside the clear view and reach of government agencies in Nigeria is becoming a serious threat to needed government revenue a...
Usefulness of expected values in liability valuation: the role of portfolio size
Liability Valuation Expected Value Portfolio Size
2010/10/18
This study investigates whether the usefulness of expected values to financial statement
users depends on portfolio size (N). Given that standard setting boards require some liabilities to be measure...