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Information system and corporate income tax enforcement : evidence from China
Xiao, Chengrui; Shao, Yuchen - In: Journal of accounting and public policy 39 (2020) 6, pp. 1-17
Persistent link: https://www.econbiz.de/10012420904
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Minority shareholders and tax avoidance
De Vito, Antonio - In: Journal of accounting and public policy 44 (2024), pp. 1-21
Persistent link: https://www.econbiz.de/10015056816
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The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union
Brown, Rodney J.; Jorgensen, Bjorn N.; Pope, Peter F. - In: Journal of accounting and public policy 38 (2019) 2, pp. 106-129
Persistent link: https://www.econbiz.de/10012154322
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IPOs and IFRS in European exchange-regulated markets : a research note
Pierk, Jochen - In: Journal of accounting and public policy 37 (2018) 5, pp. 477-485
Persistent link: https://www.econbiz.de/10011957645
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Disincentives to exchange customized local GAAP for IFRS
Akamah, Herita; Mason, Stephani; Shafron, Emily - In: Journal of accounting and public policy 41 (2022) 6, pp. 1-23
Persistent link: https://www.econbiz.de/10013471526
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IFRS adoption in the United States : an analysis of the role of the SEC's chairs
Becker, Kirstin; Daske, Holger; Pelger, Christoph; … - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10014323129
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Firm-level tournament incentives and corporate tax aggressiveness
Kubick, Thomas R.; Masli, Adi - In: Journal of accounting and public policy 35 (2016) 1, pp. 66-83
Persistent link: https://www.econbiz.de/10011481682
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Punishing in the public interest : exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences
Okafor, Oliver Nnamdi; Farrar, Jonathan - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-24
Persistent link: https://www.econbiz.de/10012820263
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Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?
Carr, Kellie M.; Aier, Jagadison K.; Cao, Jian - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-23
Persistent link: https://www.econbiz.de/10012820267
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When dedicated investors are distracted : the effect of institutional monitoring on corporate tax avoidance
Li, Bing; Liu, Zhenbin; Wang, Rui - In: Journal of accounting and public policy 40 (2021) 6, pp. 1-19
Persistent link: https://www.econbiz.de/10013203747