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De Clercq, Bernadene - In: Meditari Accountancy Research 31 (2021) 3, pp. 501-523

nature of taxation, is presented in contrast to the limited one-dimensional position presented up to now. …

Persistent link: https://www.econbiz.de/10014937069

Samkin, Grant; Stainbank, Lesley - In: Meditari Accountancy Research 24 (2016) 3, pp. 294-317

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of...

Persistent link: https://www.econbiz.de/10014937091

Taxation of the Bitcoin: initial insights through a correspondence analysis

Ram, Asheer Jaywant - In: Meditari Accountancy Research 26 (2018) 2, pp. 214-240

research into the taxation of the Bitcoin. The purpose of this paper is to present a conceptual approach for developing a … taxation policy for the Bitcoin, using a multi-jurisdictional analysis. Design/methodology/approach An interpretive mixed … determination of key taxation themes using a multi-jurisdictional view where the jurisdictions were determined using the largest …

Persistent link: https://www.econbiz.de/10014937266

Corporate tax planning and corporate tax disclosure

Mgammal, Mahfoudh Hussein - In: Meditari Accountancy Research 28 (2019) 2, pp. 327-364

Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income and expenses. Design/methodology/approach A firm-level panel data set is used to...

Persistent link: https://www.econbiz.de/10014937294

Leverage determinants in the absence of corporate tax system: the case of non‐financial publicly traded corporations in Saudi Arabia

Al‐Sakran, Sulaiman A. - In: Managerial Finance 27 (2001) 10/11, pp. 58-86

Reviews previous research on the factors affecting the proportions of debt and equity used to finance firms, describes the Saudi Arabian tax system (based on net worth) and stock market; and examines the capital structure 1993‐1997 of a sample of 35 publicly traded Saudi companies. Uses...

Persistent link: https://www.econbiz.de/10014939595

Emerging markets and financing with preferred stocks: the case of Pacific rim countries

Fatemi, Ali; Fooladi, Iraj J.; Kayhani, Nargess K. - In: Managerial Finance 28 (2002) 2, pp. 66-79

Points out that preference shares are much more heavily used in emerging economies than in advanced ones to finance new investment projects and develops a mathematical model to show the conditions under which companies are willing to issue them at a price which will attract investors. Outlines...

Persistent link: https://www.econbiz.de/10014939607

Rules for withdrawing money from tax deferred retirement plans and portfolio value implications

Sigler, Kevin J. - In: Managerial Finance 28 (2002) 7, pp. 27-34

Explains the new US tax rules for calculating the required minimum distributions from employer‐sponsored qualified retirement plans, 403(b) plans and individual retirement accounts, pointing out that when the owner of a tax‐deferred retirement account dies the beneficiary of the fund becomes...

Persistent link: https://www.econbiz.de/10014939632

Harmonization of international taxation: the case of interlisted stocks

Graham, Steven; Pirie, Wendy L. - In: Managerial Finance 29 (2003) 1, pp. 33-54

the differential taxation of dividend and capital gains or the differential taxation of investor groups. NYSE, Amex and …

Persistent link: https://www.econbiz.de/10014939660

Tax implications of mergers and acquisitions involving financial institutions

Kasipillai, Jeyapalan - In: Managerial Finance 30 (2004) 4, pp. 48-62

In recent years, there have been a significant number of mergers and acquisitions (M&As) among financial institutions in American, European as well as in Asian countries. The Malaysian government too has encouraged mergers among financial institutions since the 1997‐98 financial crisis so as...

Persistent link: https://www.econbiz.de/10014939739

Does ownership form in community banking impact profitability?

Westort, Peter; Kashian, Russ; Cummings, Richard - In: Managerial Finance 36 (2010) 2, pp. 122-133

Purpose – The purpose of this paper is to examine the profitability of different ownership forms of banks. The two ownership forms are corporations that elect to be taxed as a Subchapter S corporation (limited to 100 shareholders) as opposed to those corporations that do not make this...

Persistent link: https://www.econbiz.de/10014940092