Globally, the use of the IFRS in financial reporting is the requirement in many countries. However, the question of whether such a global transition towards a single set of accounting standards has been met by the presumed benefits of higher accounting quality and comparability yet remains...

The basic objective of any business enterprises is to maximise the profits and create value for the shareholders. In meeting these objectives the management of the enterprise takes various decisions such as investing, financial and operational. The financial effect of these decisions is...

We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage in tax planning, this hypothesis is difficult to test...