Results 151 to 160 of about 47,560 (302)

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

Accounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain, Ahsan Habib, Dinithi Ranasinghe, Marlissa Phillips   +3 more
wiley   +1 more source

Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]

PLoS One
Liu H, Guo X, Sheng D.
europepmc   +1 more source

The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]

PLoS One, 2022
Ma C, Awan RU, Ren D, Alharthi M, Haider J, Kouser R.   +5 more
europepmc   +1 more source

Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]

PLoS One
Zheng D, Ali R, Feifei Z, Shaique M.
europepmc   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

Philanthropy, audit firms culture and auditor independence. [PDF]

PLoS One, 2022
Zhang Y, Wei L.
europepmc   +1 more source

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Corporate carbon emissions and market value. [PDF]

Sci Rep
Zhang J.
europepmc   +1 more source