The information content of SFAS No 131 interim segment reporting

This study empirically investigates the effect of implementation of SFAS No.131 on companies' information environments by assessing the effect of interim period financial reports. Especially, using Beaver's information content measures, it investigates the market's reaction to interim period financial reporting under SFAS No.131. The empirical results of the information content.

Problems encountered by tourists

Tourism is an upcoming and fast growing industry in developing countries like India. Due to its newness in nature, there are some hurdles that the tourists face. This will affect the national economy and the growth of this industry may get affected. This paper focuses on identifying such problems and.

Dual income tax: A reform option for personal income tax in Turkey

While several countries attempted to improve their income taxation model by adopting modified versions of DIT, Turkey has not implemented a pure DIT model but abolished the old return system and applied a final withholding tax on capital and interest incomes in 2006. Nonetheless, top marginal tax rate on earned.