Tyrimo tikslas: įvertinti atlyginimų "vokelyje" praktikos paplitimo mastus Lietuvoje. Respondentams buvo pateikti klausimai, ar jie gauna neapmokestinamų pajamų bei klausta, kokią dalį pajamų procentais sudaro tokios neapmokestinamos pajamos. Socialinės demografinės charakteristikos:...

This paper analyzes the links between corporate tax avoidance, the growth of highpowered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...

With an increasingly open economic condition in Thailand, insurance firms exposed to competition should improve efficiency to ensure their survival. This paper examines the cost efficiency and its relationship with profitability of life insurance firms: Cobb-Douglas stochastic cost frontier...

This paper re-examines the evidence on how the listing of options impacts on underlying stock’s volatility by taking into consideration the possible presence of a learning effect, along with the impact of the very endogenous nature of the options listing decision itself. Our analyses are...

This study aims to determine the influence of return on assets (ROA), debt to asset ratio (DAR), firm size (SIZE), the public shareholding (KSP) on the disclosure of corporate social responsibility, either simultaneously or partially on manufacturing companies listed in Indonesia Stock Exchange....

The purpose of this study is to analyze and determine the effect of Cash Position, Debt to Equity Ratio, Return on Assets, Firm Size and Shareholder Dispersion significantly to the Dividend Payout Ratio on the Banking Industry and Manufacturing Industry is listed on Indonesia Stock Exchange.This...

The purposes of this research is to know the factors influence of social disclosure. The variables that tested are the common stock, leverage, firm size, and profitability. The research is on real estate and property company that listed on Indonesian Common Stock Exchange between 2008 and 2009....

This research has purposed to proof the influence of dividen per share in industry goods consumption on Indonesia Stock Exchange. This research contains of five variable, such as Current Ratio, Debt to Equity Ratio, Return On Asset, Firm Size, Earning Per Share. This research during 2006 to...

This research aims to examine the effect of corporate governance, firm size and ownership structure on earning management in the manufacturing companies on Indonesia Stock Exchange in 2009. Corporate governance that used in this research, such as: board of commissioner and board of commissioner...

This research has a pupose to provide empirical evident about factors that effect the finalization of financial statement. The examined factors on this research are profit, solvability, firm size, firm age, and public accountant size.The research sample consist of 177 firms from 2006 through...