Search Results - subject_exact:"Steuertaktik"

Tax advisors and tax aggressiveness : a bargaining model

Elitzur, Ramy; Yaari, Varda Lewinstein - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 160-180

Persistent link: https://www.econbiz.de/10014584594

How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas David - In: Journal of business economics : JBE 94 (2024) 4, pp. 579-611

Persistent link: https://www.econbiz.de/10014546933

Audit committee characteristics and tax planning : evidence from the ago-industry in listed companies in Thailand

Thomya, Wanlapa; Ritsri, Uma - In: Cogent business & management 11 (2024) 1, pp. 1-9

This study aims to examine the investigate the audit committee characteristics on tax planning in the agro-industry listed companies in Thailand. This research used 229 firm-year data extracted from the annual financial reports (form 56-1) and data from the SET Security Market Analysis and...

Persistent link: https://www.econbiz.de/10014534517

Do managers respond to tax avoidance incentives by investing in the tax function? : evidence from tax departments

Li, Qiang - In: Journal of contemporary accounting & economics 20 (2024) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10015077562

Managerial overconfidence, cash flow, tax aggressiveness and firm value

Listiani, Nur; Nugrahanti, Yeterina Widi; Damayanti, … - In: Montenegrin journal of economics 20 (2024) 1, pp. 47-57

Persistent link: https://www.econbiz.de/10014465898

Untersuchung zur Eignung der Blockchain-Technologie als Mittel gegen Gestaltungen zur Umgehung der Besteuerung von Dividendenzahlungen : Endbericht : Studie im Auftrag des Bundesmi...

Gramlich, Vincent; Guggenberger, Tobias; Ismer, Roland; … - Friedrich-Alexander-Universität Erlangen-Nürnberg; … - 2024 - Bearbeitungsstand April 2024