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Ownership Structure, Corporate Governance and Tax for Chinese Firms
(Drake Management Review, 2018)For all companies, profitability is a key objective. Minimization of taxes paid is a critical step in achieving that objective. However, most Chinese companies are in an unusual situation and pay more taxes than they ... -
Calculating Financial Accuracy Rates in Health Insurance Claims Audits
(Drake Management Review, 2018)This article examines varying financial accuracy rate calculations, and, when working with rightskewed health claims amounts distributions, varying approaches to sampling and choices of stratifying variables. After ...