Results 21 to 30 of about 1,516 (260)
Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence from China
Frontiers in Energy Research, 2022 Based on the natural experiment of carbon emissions trading pilots in China, this paper investigates the effect of environmental regulation on corporate tax avoidance.
Chen Feng +3 more
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The influence of industry affiliation on corporate tax avoidance in Malaysia
Journal of Business Management and Accounting, 2012 Prior studies on tax avoidance have been emphasising on the individuals behaviour rather than corporations. In addition to this, the available studies on corporate tax avoidance, to date, have been focusing on the developed market while very little ...
Zaimah Zainol Ariffin
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Disclosure, 2022 The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments.
Muhamad Mukhsin, Mesi Herawati
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Corporate Governance, Incentives, and Tax Avoidance
SSRN Electronic Journal, 2013 We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve risky expected cash flows, unresolved agency problems may lead managers to engage in more or less corporate tax avoidance than shareholders would otherwise prefer. Consistent with the mixed results
Armstrong, Christopher S +3 more
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Tax Avoidance, Corporate Governance and Firm Value in The Digital Era
Journal of Accounting and Investment, 2018 In this study, we examine the link between tax avoidance and firm value and identify the moderating effect of corporate governance in this digital era.
Chen Siew Yee +2 more
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Postmaterialism and Corporate Tax Avoidance
The International Journal of Accounting, 2023 SynopsisThe research problemThis paper explores the association between postmaterialistic culture and corporate tax-avoidance behavior.MotivationAlthough corporate tax avoidance is prevalent, the degree of tax avoidance varies across countries. Previous studies have suggested that national culture is associated with the level of tax avoidance (e.g ...
Yujia Cui, Jiwei Wang, Kangtao Ye
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Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company
Jurnal Ilmiah Akuntansi, 2019 The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to
Verani Carolina +2 more
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Corporate Social Responsibility and Tax Avoidance [PDF]
SSRN Electronic Journal, 2018 We theoretically analyse the relationship between corporate social responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximizes a weighted sum of profits and a CSR objective that depends on output and the firm's contribution to public good provision, that is, tax payments. Making one CSR element more important induces the firm to
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Scientific Annals of Economics and Business, 2021 The purpose of this paper is to investigate the relation between audit characteristics and corporate tax avoidance and how board gender diversity (BGDs) moderates this relationship.
Rakia Riguen, Bassem Salhi, Anis Jarboui
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A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms
Comparative Economic Research, 2020 The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012
Bassem Salhi, Jabr Al Jabr, Anis Jarboui
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