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Tax incentive impacts on investment activities in Indonesia

Maharani, Shofia; Tjen, Christine - In: Contemporary research in accounting : an Indonesian context, (pp. 145-167). 2020

Persistent link: https://www.econbiz.de/10012170224

VAT exemption and capital market transactions

Kwarbai, Jerry Danjuma; Olaoye, Samuel Adebayo; Musa, … - In: American journal of finance and accounting 6 (2020) 2, pp. 190-200

Persistent link: https://www.econbiz.de/10012316105

Peer pressure, CSR spending, and long-term financial performance

Malik, Mahfuja; Al Mamun, Md.; Amin, Abu - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 3, pp. 241-260

Persistent link: https://www.econbiz.de/10012173982

The effect of intellectual property boxes on innovative activity & effective tax rates

Bornemann, Tobias; Laplante, Stacie K.; Osswald, Benjamin - 2019

We exploit a quasi-experimental setting to cleanly identify the effect of the adoption of an intellectual property box (IP box) on innovative activity and effective tax rates. We document an increase in innovative activity, including patent applications, grants, and highly-skilled employment, at...

Persistent link: https://www.econbiz.de/10011799243

Tax incentives and tax aggressiveness : a study on electrical and electronics companies in Malaysia

Rohani, Sharifah Saidatul Balkiah Syed; Mohd Rizal Palil; … - In: Asian journal of accounting & governance 20 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014555604

The effect of intellectual property boxes on innovative activity and tax benefits

Bornemann, Tobias; Laplante, Stacie O. Kelley; Osswald, … - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 7-33

Persistent link: https://www.econbiz.de/10014384773

The impact of "Mass entrepreneurship and innovation" policy on SMEs' innovation : using quasi-natural experiments

Zhao, Kai; Wu, Wanshu; Ye, Junmei - In: Bulletin of economic research 75 (2023) 2, pp. 348-365

Persistent link: https://www.econbiz.de/10014304723

Digitization and competition in copyright industries : one step forward and two steps back?

Handke, Christian - In: Homo oeconomicus 32 (2015) 2, pp. 209-234

Persistent link: https://www.econbiz.de/10011422721

The role of dynamic capabilities in responding to digital disruption : a factor-based study of the newspaper industry

Karimi, Jahangir; Walter, Zhiping - In: Journal of management information systems : JMIS 32 (2015) 1, pp. 39-81

Persistent link: https://www.econbiz.de/10011341245

Digitization of heritage collections as indicator of innovation

Borowiecki, Karol Jan; Navarrete, Trilce - Trinity College Dublin / Department of Economics - 2016

Persistent link: https://www.econbiz.de/10011563990