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Der OECD-Aktionsplan gegen die Steuervermeidung multinationaler Unternehmen – eine ordnungsökonomische Analyse der Maßnahmen und Reformoptionen

Melle, Marco C. - In: Zeitschrift für Wirtschaftspolitik 64 (2015) 2, pp. 251-284

Abstract On July, 19th, 2013 the OECD published an „Action Plan on Base Erosion and Profit Shifting“, a catalogue of 15 actions against the tax avoidance strategies of multinational companies. The intention of the present paper is to investigate and evaluate if such a coordination of the...

Persistent link: https://www.econbiz.de/10014630831

The importance of non-equilibrium in the development of economic system (thermodynamic approach)

Volner, Štefan - In: Foresight 17 (2015) 1, pp. 74-84

Purpose – New non-equilibrium systems theory is a very important theoretical and methodological base of survey and …-equilibrium state theory and new expressions or aspects of dynamic processes can bring about negative impacts on the survey and … theory is a methodological base of new perception and survey of contemporary economic systems. Design …

Persistent link: https://www.econbiz.de/10014743664

Influence Estimation and Opinion-Tracking Over Online Social Networks

Shaikh, Nazrul I.; Castro, Luis E. - In: International Journal of Business Analytics (IJBAN) 5 (2018) 4, pp. 24-42

This article presents a restricted maximum likelihood-based algorithm to estimate who influences whose opinions and to what degree when agents share their opinions over large online social networks such as Twitter. The proposed algorithm uses multi-core processing and distributed computing to...

Persistent link: https://www.econbiz.de/10012043210

The dark side of professions: the big four and tax avoidance

Addison, Susan; Mueller, Frank - In: Accounting, Auditing & Accountability Journal 28 (2015) 8, pp. 1263-1290

Purpose – The purpose of this paper is to discuss the rhetorical framings that can be discerned by applying discourse analysis to a publicly available transcript of a Public Accounts Committee (PAC) inquiry in the UK. Design/methodology/approach – In particular, the authors examine the...

Persistent link: https://www.econbiz.de/10014641927

The effect of financial factors on firms’ financial and tax reporting decisions

Koh, Yunsung; Lee, Hyun-Ah - In: Asian Review of Accounting 23 (2015) 2, pp. 110-138

Purpose – The purpose of this paper is to investigate the effect of financial factors on firms’ financial and tax reporting decisions. Firms often face the difficulties of accomplishing both financial and reporting goals. The extent to which reporting they put more value depends on the...

Persistent link: https://www.econbiz.de/10014675896

Privatization, tunneling, and tax avoidance in Chinese SOEs

Tang, Tanya Y.H. - In: Asian Review of Accounting 24 (2016) 3, pp. 274-294

Purpose The purpose of this paper is to investigate the effect of ownership structure arising from China’s unique privatization process on listed firms’ tunneling activities and their interaction with tax avoidance. Design/methodology/approach Using hand-collected data on the incompletely...

Persistent link: https://www.econbiz.de/10014676058

Tax avoidance, value creation and CSR – a European perspective

Kiesewetter, Dirk; Manthey, Johannes - In: Corporate Governance: The International Journal of … 17 (2017) 5, pp. 803-821

Purpose This paper aims to answer how corporate governance and corporate social responsibility (“CSR”) affect the relationship between value creation and tax avoidance. This study further analyses the impact of the institutional environment, i.e. whether a country is rather a liberal or a...

Persistent link: https://www.econbiz.de/10014695711

The tax avoidance industry: accountancy firms on the make

Sikka, Prem; Willmott, Hugh - In: critical perspectives on international business 9 (2013) 4, pp. 415-443

Purpose – The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”. Design/methodology/approach – The study draws upon a range of secondary sources, including legal cases and government...

Persistent link: https://www.econbiz.de/10014701967

Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran

Salehi, Mahdi; Ali Mirzaee, Mahin; Yazdani, Mahdieh - In: International Journal of Law and Management 59 (2017) 2, pp. 237-256

Purpose The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality. Design/methodology/approach Managers of 178 manufacturing companies...

Persistent link: https://www.econbiz.de/10014782162

Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality

Gaaya, Safa; Lakhal, Nadia; Lakhal, Faten - In: Managerial Auditing Journal 32 (2017) 7, pp. 731-744

Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to...

Persistent link: https://www.econbiz.de/10014929910