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Does Corporate Tax Avoidance Impair Earnings Informativeness?

Kubata, Adrian - 2013

We investigate a previously overlooked type of non-tax cost associated with tax avoidance: the potential loss of earnings informativeness. Expected benefits from corporate tax planning include positive effects on after-tax earnings and an increase in firm value. However, tax avoidance can entail...

Persistent link: https://www.econbiz.de/10013072101

Monitoring or payroll maximization? : what happens when workers enter the boardroom?

Gleason, Cristi A.; Kieback, Sascha Jörg; Thomsen, Martin - In: Review of accounting studies 26 (2021) 3, pp. 1046-1087

Persistent link: https://www.econbiz.de/10012659621

The alignment between reported profits and real activity in times of the BEPS Action Plan

Schulte Sasse, Katharina; Watrin, Christoph; Weiß, Falko - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-21

Persistent link: https://www.econbiz.de/10012421940

Tax avoidance over time : a comparison of European and U.S. firms

Thomsen, Martin; Watrin, Christoph - In: Journal of international accounting auditing & taxation 33 (2018), pp. 40-63

Persistent link: https://www.econbiz.de/10011965353

Family firm heterogeneity and tax avoidance : the role of the founder

Brune, Alexander; Thomsen, Martin; Watrin, Christoph - In: Family business review : publ. on behalf of the Family … 32 (2019) 3, pp. 296-317

Persistent link: https://www.econbiz.de/10012164606

Auditor-provided tax services and accounting for tax uncertainty

Watrin, Christoph; Burggraef, Stephan; Weiß, Falko - In: The international journal of accounting : TIJA 54 (2019) 3, pp. 1950011-1-1950011-52

Persistent link: https://www.econbiz.de/10012121633

Trouble in paradise? : disclosure after tax haven leaks

Schmal, Fabian; Schulte Sasse, Katharina; Watrin, Christoph - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 706-727

Persistent link: https://www.econbiz.de/10014294257

Profit shifting and the attractiveness of Advance Pricing Agreements

Rathke, Alex Augusto Timm; Rezende, Amaury J.; Watrin, … - In: Journal of business economics : JBE 93 (2023) 5, pp. 817-857

Persistent link: https://www.econbiz.de/10014322366

Internationales Steuerrecht : Doppelbesteuerung, Minderbesteuerung, Europarecht

Watrin, Christoph - 2016 - 7., völlig neu bearbeitete und wesentlich erweiterte Auflage

Persistent link: https://www.econbiz.de/10011523118