Results 1 to 10 of about 73,521 (268)
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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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
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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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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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The determinants of capital intensity in Japan and the US [PDF]
Journal of the Japanese and International Economies, 2015 We estimate the determinants of capital intensity in Japan and the US, characterized by striking different paths. We augment an otherwise standard Constant Elasticity of Substitution (CES) model with demand-side considerations, which we find especially relevant in the US.
Dario Simon Judzik, Hector Sala Lorda
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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
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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
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Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak
Jurnal Ekonomi Modernisasi, 2022 Tax aggressiveness is the company's effort to reduce the tax burden. The decrease in tax is due to differences in opinion between the company and the government.
Sebastian Soelistiono, Priyo Hari Adi
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Beta convergence analysis of gross value added in the high-technology manufacturing industries
Technological and Economic Development of Economy, 2022 The paper examines the recent developments in the high-technology manufacturing sectors in the EU28 countries, focusing on the β-convergence of gross value added in the Manufacture of computers, electronic, and optical products, and the Manufacture of ...
Andreea Claudia Șerban +2 more
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A simple measure of the intensity of capital controls [PDF]
Journal of Empirical Finance, 2001 We propose a monthly measure of the intensity of capital controls across 29 emerging markets. Our measure, which is based on restrictions on foreign ownership of equities, provides information on the extent and evolution of financial liberalization. Using the measure, we show that a complete liberalization results in a much sharper decrease in the cost
Francis E. Warnock, Hali J Edison
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