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Accounting Integration issues of EU Member States
Kamela-Sowinska, Aldona - 2014
The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …
Persistent link: https://www.econbiz.de/10012232260
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Uncovering real earnings management: Pay attention to risk-taking behavior
Alharbi, Samar; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies 9 (2021) 4, pp. 1-18
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous least squares approach, firm fixed effect,...
Persistent link: https://www.econbiz.de/10013200378
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Reversing the Resource Curse: Foreign Corruption Regulation and Economic Development
Christensen, Hans B.; Maffett, Mark; Rauter, Thomas - 2020
We examine the impact of foreign corruption regulation on economic development in highcorruption- risk areas. We find that, after a mid-2000s increase in enforcement of the US Foreign Corrupt Practices Act (FCPA), economic activity (measured by nighttime luminosity) in African communities within...
Persistent link: https://www.econbiz.de/10013342576
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The Problem of Tax Havens and the Romanian Tax Authorities' Reaction
Afrasinei, Mihai Bogdan - In: CES Working Papers 5 (2013) 2, pp. 149-159
The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in...
Persistent link: https://www.econbiz.de/10012017066
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Global distribution of revenue loss from tax avoidance: Re-estimation and country results
Cobham, Alex; Janský, Petr - 2017
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...
Persistent link: https://www.econbiz.de/10011688550
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr; Palanský, Miroslav - 2018
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011943828
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Revenue losses from corporate tax avoidance: Estimations from the UNU-WIDER Government Revenue Dataset
Chiari, Alessandro - 2022
Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue...
Persistent link: https://www.econbiz.de/10014494918
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Estimating the Costs of International Corporate Tax Avoidance: The Case of the Czech Republic
Jansky, Petr - 2016
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue...
Persistent link: https://www.econbiz.de/10011787284
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Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment
Jansky, Petr; Palansky, Miroslav - 2017
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011787314
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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
Türel, Asli Gunduzay - In: European Financial and Accounting Journal 5 (2010) 3-4, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10010512871