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Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462
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Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment
Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2015
Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of multinational firms (Luxembourg Leaks). We analyze ATRs as tax...
Persistent link: https://www.econbiz.de/10010512969
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Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2014
Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...
Persistent link: https://www.econbiz.de/10010368145
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiří - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011533421
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing firms to publicly disclose their financial statements discourages innovative activities. Our evidence suggests...
Persistent link: https://www.econbiz.de/10012705621
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Unconditional conservatism under the Chinese version of IFRS
Barhamzaid, Zuhair A. A. - In: China Journal of Accounting Research 12 (2019) 4, pp. 395-409
International Financial Reporting Standards (IFRS). Using the intercept of the Basu (1997) model, an overall reduction is found in … UNCC under the Chinese version of IFRS. This study is the first attempt to conduct a comprehensive theoretical comparison … convergence with IFRS, not the full adoption of IFRS, on UNCC. Finally, the study covers a relatively more extended period than …
Persistent link: https://www.econbiz.de/10012621033
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Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance
Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021
This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based...
Persistent link: https://www.econbiz.de/10012624837
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Reporting Regulation and Corporate Innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing firms to publicly disclose their financial statements discourages innovative activities. Our evidence suggests...
Persistent link: https://www.econbiz.de/10012655962
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Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty
Chen, An; Hieber, Peter; Sureth, Caren - 2022
In this study, we use advance tax rulings (ATR) to investigate the impact of fee-based tax certainty on risky investment decisions of a firm under both cash flow and tax uncertainty. We model and analyze the multi-dimensional nature of tax uncertainty from tax reforms and tax audits in expected...
Persistent link: https://www.econbiz.de/10013460373
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Environmental accounting practices and cost of capital of enterprises in Vietnam
In: Cogent Economics & Finance 8 (2020) 1, pp. 1-17
This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and cost of capital. The population of this study is 1.188 firm-year observations. However, we excluded 408 firm-year with less than 2 years of information to calculate EFAP, 73...
Persistent link: https://www.econbiz.de/10014001377