All Outputs (2)

How can reported data be used: analysis, ratios, and limitations. (2024)
Book Chapter
COULL, M. and DOUGLAS, S. 2024. How can reported data be used: analysis, ratios, and limitations. In Smith, S., Murphy, R. and Rose, J. (eds.) Principles of accounting. Accounting Streams [online], Unit 16. Available from: https://accounting-streams.org/principles-of-accounting/16.html

This unit considers how and why users of financial statements might seek to analyse them to gain insights into the performance and financial structure of different businesses. Many interested parties rely on published financial information to make de... Read More about How can reported data be used: analysis, ratios, and limitations..

A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13. (2024)
Thesis
GORDON, M. 2024. A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13. Robert Gordon University, PhD thesis. Hosted on OpenAIR [online]. Available from: https://doi.org/10.48526/rgu-wt-2565272

This thesis presents a mixed methods case study examining the democratic legitimacy of Action 13 of the Organisation for Economic Cooperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan. Taking a critically orientated... Read More about A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13..