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Our study examines the tax reporting behaviors of firms just before they file for bankruptcy (“prebankruptcy firms …”). Specifically, we investigate whether pre-bankruptcy firms engage in more aggressive tax reporting, in comparison to non-bankruptcy … different across pre-bankruptcy and non-bankruptcy firms. Our findings suggest that pre-bankruptcy firms engage in more …
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This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...
Persistent link: https://www.econbiz.de/10014460828
This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008-2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In...
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Recent large municipal bankruptcy cases have called into question the rights of debtor-cities to impair their capital … companion work, federal bankruptcy law generally allows debtors to impair each of these obligations. However, heightened … what extent this constituency should be viewed as a party to the bankruptcy proceedings …
Persistent link: https://www.econbiz.de/10013243011
Three hypotheses about the nature of federal tax arrears in Russia in the second half of the 1990s are tested empirically. Tax arrears can be a result of: 1) liquidity problems in firms, 2) redistributive subsidies of the federal government, or 3) regional political resistance to federal tax...
Persistent link: https://www.econbiz.de/10014070030
Die vorliegende Arbeit wurde von Andrea Gebauer in weiten Teilen während ihrer Tätigkeit als Wissenschaftliche Mitarbeiterin am ifo Institut erstellt und im September 2007 abgeschlossen. Gegenstand der Arbeit ist die seit 2001 festzustellende schwache Entwicklung der deutschen...
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