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Tax Aggressiveness of Government-Controlled Corporations in Brazil

Martinez, Antonio Lopo - 2019

This article examines whether government control of companies is a factor influencing tax aggressiveness, through a comparative analysis of these firms versus privately controlled companies listed on the BM&FBovespa. The analysis covers the period from 2009 through 2013 and aggressiveness is...

Persistent link: https://www.econbiz.de/10012893658

Bank Loan Contracting and International Tax Planning at Multinational Firms

Ma, Zhiming - 2020

Unlike purely domestic firms, globalized firms have unique opportunities to engage in international tax planning activities. This study examines whether banks consider international tax planning, and in particular potential earnings repatriation taxes, when setting loan contracts for...

Persistent link: https://www.econbiz.de/10012854442

The Inevitable Disclosure Doctrine and Corporate Tax Avoidance

Ding, Rong; Sainani, Sushil; Zhang, John Ziyang - 2021

In this study, we investigate the effect of the protection of trade secrets through the adoption of the inevitable disclosure doctrine (IDD) by US state courts on corporate tax avoidance. We suggest a positive impact of IDD adoption on tax avoidance because IDD adoption reduces information...

Persistent link: https://www.econbiz.de/10013240881

The Ethics of Corporate Income Taxation and Corporate Income Tax Sheltering

Rostan, Jérémie - 2014

What follows is a defense of corporate tax shelters. The first section shows that there is no ethical case in favor of the corporate income tax by examining traditional, as well as original arguments. The second section studies the effects of the corporate income tax on the economy and its...

Persistent link: https://www.econbiz.de/10014145048

Einfluss der IFRS auf die Rechnungslegungspraxis : eine theoretische und empirische Analyse in ausgewählten Ländern der EU

Kemper-Scharpegge, Thomas - 2013

Persistent link: https://www.econbiz.de/10012875451

Kulturelle Einflüsse auf die Anwendung des Impairment-Tests nach IAS 36 : eine experimentelle Untersuchung in Asien und Europa

Voets, Christina - 2013

Persistent link: https://www.econbiz.de/10010193935

Benchmarking the Accounting and Finance Functions of Hong Kong Firms

Landry, Steven P. - 2011

-two questions that addressed seven areas of interest related to the accounting and finance functions within the firms. The results …

Persistent link: https://www.econbiz.de/10013134417

Three Dimensions of Formal and Informal Feedback in Management Accounting

Pitkänen, Hanna - 2010

In management accounting, feedback has been analysed mostly as a loop between measurable outputs and pre-set goals … these dimensions, as well as introducing typical examples of formal and informal feedback practices in management accounting …

Persistent link: https://www.econbiz.de/10013136579

A Study of the Effect of Age, Gender, & GPA on the Ethical Behavior of Accounting Students

Gupta, Sanjay - 2010

Continuing failures in the accounting profession have demonstrated a paucity of ethics at all levels. This has renewed … discussions among accounting educators regarding their role in preparing accounting students to face ethical dilemmas in the … accounting profession. This study first measured accounting students' stated behavior by recording their responses to different …

Persistent link: https://www.econbiz.de/10013138638

Opening the Door to Accounting Change : Transformations in Chinese Public Sector Accounting

Xue, Qingmei - 2012

Accounting in China in the last 30 years has changed deeply, in connection with one of the most astonishing process of … economic development in the world. Most researchers focus their attention to business accounting, with attention to further … accounting: though the State is reducing its sphere of activity, some part of “public service” will persist. How (public sector …

Persistent link: https://www.econbiz.de/10013101663