Management Preferences for Accounting, Taxation and Regulation of Forestry Firms: A Research Note

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Sofocleous, Stella and Wise, Victoria (2005) Management Preferences for Accounting, Taxation and Regulation of Forestry Firms: A Research Note. Working Paper. Victoria University, Melbourne, Australia.

Abstract

This aim of this study is to investigate management preferences for accounting, taxation and regulatory policies that impact on the sustainability of the forest resource and associations with the size, sector and structure of firms in the forest industry. The forest industry of Cyprus was examined and the data used to develop a survey instrument suitable to examine forestry managers' preferences in other nations. An important finding is that both the size and sector of firms in the forest industry are factors that should not be neglected by policy-makers when determining accounting standards, taxation incentives and regulation aimed at protecting and sustaining the forest resource.

Item type Monograph (Working Paper)
URI http://vuir.vu.edu.au/id/eprint/215
Subjects Historical > RFCD Classification > 350000 Commerce, Management, Tourism and Services
Historical > Faculty/School/Research Centre/Department > School of Accounting
Current > FOR Classification > 1503 Business and Management
Keywords management preferences; accounting; taxation; forestry firms; forest industry
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