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Does the standardisation of tax enforcement improve corporate financial reporting quality?

Tang, Xiaojian; Du, Dongying; Xie, Lina; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502

reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi …-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax … standardisation and corporate financial reporting quality compared with the ex-ante period. Moreover, this positive relationship is …

Persistent link: https://www.econbiz.de/10013539180

Corporate governance and financial reporting quality during the COVID-19 pandemic

Hsu, Yu-Lin; Yang, Ya-Chih - In: Finance research letters 47 (2022) 2, pp. 1-13

Persistent link: https://www.econbiz.de/10013553868

Auditor rotation, key audit matter disclosures, and financial reporting quality

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013365572

Corporate culture and financial reporting quality

Bhandari, Avishek; Mammadov, Babak; Thevenot, Maya; … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10013252469

Financial openness and capital inflows to emerging markets : in search of robust evidence

Cerdeiro, Diego A.; Komaromi, Andras - 2019

We reassess the connection between capital account openness and capital flows in an empirical framework that is grounded in theory and makes use of previously unexplored variation in the data. We demonstrate how our theory-consistent regressions may overcome some ubiquitous measurement problems...

Persistent link: https://www.econbiz.de/10012103692

Currency-based measures targeting banks : balancing national regulation of risk and financial openness

De Crescenzio, Annamaria; Golin, Marta; Ott, Anne-Christelle - 2015

This paper presents and analyses new datasets of de jure Currency-Based Measures (CBMs) directed at banks in a sample of 49 countries between 2005 and 2013. These measures are bank regulations that apply a discrimination−e.g. a less favourable treatment−on the basis of the currency of an...

Persistent link: https://www.econbiz.de/10011582185

Control of international capital movements

Werner, Horst - In: Intereconomics : review of European economic policy 13 (1978) 1/2, pp. 18-23

Since March 1973 virtually all major currencies or currency blocs have been floating. As a result - so it seemed - controls over international capital movements would become less important. But any hopes for a lasting liberalization of capital movements at flexible rates of exchange must be kept...

Persistent link: https://www.econbiz.de/10011556741

OTC derivatives : impacts of regulatory changes in the non-financial sector

Araújo, Gustavo Silva; Leão, Sérgio - 2015

Persistent link: https://www.econbiz.de/10011303700

Trilemma challenges for the People’s Republic of China

Kawai, Masahiro; Liu, Li-gang - In: Asian development review 32 (2015) 1, pp. 49-89

Persistent link: https://www.econbiz.de/10011308002

Liberalizing cross-border capital flows : how effective are institutional arrangements against crisis in Southeast Asia

Steinherr, Alfred; Cisotta, Alessandro; Klär, Erik; … - 2006

This paper examines capital controls in two ways. First, it assesses whether capital controls have an economic justification within the context of an economyÃ¢Â Â s and, in particular, its financial sectorÃ¢Â Â s stage of development. It concludes that capital controls can be justified...

Persistent link: https://www.econbiz.de/10010529712