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Ethics and Tax Evasion : Empirical Studies of Korea, Japan and China

McGee, Robert W. - 2007

ethics data for Korea, Japan and China that was gathered as part of a much larger study on human beliefs and values. Country …

Persistent link: https://www.econbiz.de/10014052170

The Effects of Environmental Protection Activities on Corporate Tax Avoidance in Japan

Onuma, Hiroshi - 2018

This study examines the effects of environmental protection activities on corporate tax avoidance. Focusing on environmental responsibility, we show an association between actual outlay on environmental protection activities and tax avoidance, as measured by the effective tax rate (ETR). We also...

Persistent link: https://www.econbiz.de/10012917041

A comparison of corporate governance and tax avoidance of UK and Japanese firms

Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132

The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...

Persistent link: https://www.econbiz.de/10012419206

A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms

Salhi, Bassem; Al Jabr, Jabr; Jarboui, Anis - In: Comparative Economic Research. Central and Eastern Europe 23 (2020) 3, pp. 111-132

Persistent link: https://www.econbiz.de/10013204643

Tax Reporting Aggressiveness, Financial Reporting Aggressiveness, and Multinational Corporate Development -- Evidence from Japan

Onuma, Hiroshi - 2013

The purpose of this paper is to investigate the information content in the difference between in-come reported to shareholders and income reported to tax authorities (hereinafter, the BTD), and the interaction between tax aggressiveness and financial reporting aggressiveness. Through my...

Persistent link: https://www.econbiz.de/10013085393

Tax Evasion, Tax Misery and Ethics : Comparative Studies of Korea, Japan and China

McGee, Robert W. - 2007

ethics data for Korea, Japan and China that was gathered as part of a much larger study on human beliefs and values. Country … study also examines the data for the most recent Tax Misery Index figures for Korea, Japan, the People's Republic of China …

Persistent link: https://www.econbiz.de/10014049616

The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan

Hasegawa, Makoto; Hoopes, Jeffrey L.; Ishida, Ryo; … - In: National tax journal 66 (2013) 3, pp. 571-607

Persistent link: https://www.econbiz.de/10010256363

Does executive compensation reflect equity risk incentives and corporate tax avoidance? : a Japanese perspective

Ohnuma, Hiroshi - In: Corporate ownership & control : international … 11 (2013/14) 2, pp. 60-71

Persistent link: https://www.econbiz.de/10011337795

Overconfident CEOs, decentralisation, and tax aggressiveness : evidence from Japan

Ishiguro, Takehide; Yamada, Akihiro - In: International journal of economics and accounting : IJEA 10 (2021) 2, pp. 181-203

Persistent link: https://www.econbiz.de/10012597815

Kuroki, Makoto; Natsuyoshi, Hiroki - In: The international journal of accounting 58 (2023) 3, pp. 1-34

Persistent link: https://www.econbiz.de/10014493962