Abstract: Currently, the problem of generating synthetic financial documents is particularly acute. Extending recent research on the topic, we present an enhanced tool for invoice generation. The ...

This paper documents that an increase in the enforcement of value-added tax (VAT) caused by the adoption of a new technology significantly increased VAT payments by large manufacturing firms in China.

With cash accounting, bookkeeping is simple: You don't record any transactions until money actually changes hands, Accounting Tools says. With accrual accounting, you record transactions as soon as ...