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Capital use intensity and productivity biases [PDF]
Journal of Productivity Analysis, 2011 Measures of productivity growth are often pro-cyclical. This paper focuses on measurement errors in capital inputs, associated with unobserved variations in capital utilization rates, as an explanation for the existence of pro-cyclical patterns in measures of productivity. Recently constructed national and state-specific indexes of inputs, outputs, and
Andersen, Matthew A. +2 more
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Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [PDF]
مجله دانش حسابداری, 2020 Objective: This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income).
Mojtaba Golmohammadi Shuraki
doaj +1 more source
Finansia, 2022 This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia ...
Anisa Wantifa Pratiwi, Yuli Chomsatu
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Tax avoidance motives in property and real estate firms
Jurnal Akuntansi Aktual, 2022 The purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019.
Cintia Aulia Ramadanti, Donny Maha Putra
doaj +1 more source
The Corporate Tax Planning and Financial Performance of Systemically Important Banks in Nigeria [PDF]
Economic Horizons, 2019 Due to the multiplicity and overburdening of Nigeria’s tax system, the economic units in which systemically important banks (SIBs) are included implement the corporate strategies that identify the loophole which minimizes, postpones, or entirely avoids ...
Temitope Olamide Fagbemi +2 more
doaj +1 more source
Journal of Accounting and Investment, 2021 Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.
Setu Setyawan +2 more
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KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN TAX AVOIDANCE: STUDI EMPIRIS DI INDONESIA
Akuntansi Dewantara, 2022 Tax avoidance is an effort to minimize the nominal tax burden by finding loopholes in taxation provisions in a country. This study aims to determine the effect of the audit committee, capital intensity and company size on tax avoidance.
Rahmawati Hanny Yustrianthe
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Riset Akuntansi dan Keuangan Indonesia, 2022 This study aimed to examine and analyze the impact of corporate social responsibility, profitability, capital intensity, company size, and financial distress on tax aggressiveness. The population in the study was manufacturing companies listed on the IDX
Muhammad Abdul Aris +2 more
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Capital-Intensive Projects Induce More Effort than Labor-Intensive Projects [PDF]
SSRN Electronic Journal, 2008 Central governments often subsidize capital spending by local governments, instead of subsidizing operating expenses or labor-intensive projects. This paper offers one explanation, focusing on the incentive effects for local officials. a local official can more easily shift the cost of optimizing a project to his successor on a labor-intensive project ...
Amihai Glazer, Stef Proost
openaire +2 more sources
The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [PDF]
مجله دانش حسابداری, 2012 This study investigates Ohlson's Linear Information Dynamic (LID) and evaluates the effect of "other information" on the abnormal earnings series using 100 firms panel data during 1376-1386 by Generalized Method of Moments(GMM).
Vali Khodadadi, Hossein Erfani
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