Results 121 to 130 of about 5,322 (297)
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 +3 more
wiley +1 more source
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to determine the effect of tax planning, deferred tax expense and firm size on earnings management with managerial ownership as a moderating variable in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange in ...
Anggelia Tesalonika Karo Karo Karo +2 more
doaj +1 more source
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
, 2011 The aim of this thesis is to outline the issues of deferred tax accounting as a purely financial operation, which provides detailed information revealing profit entity. It analyzes the characteristics of tax through the profit and tax base for the use of
Kysilková, Michaela
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The nation‐state, non‐Western empires, and the politics of cultural difference
American Journal of Political Science, EarlyView.Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
wiley +1 more source
, 2014 Obsahem bakalářské práce "Odložená daň" je seznámit především studenty o problematice spojené se zjišťováním a vykazováním odložené daně. V literárním přehledu této bakalářské práce je uvedena definice splatné daně a odložené daně ve stručném vyjádření ...
Jiroutová, Simona
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An ecclesiastical court: Christian nationalism and perceptions of the US Supreme Court
American Journal of Political Science, EarlyView.Abstract Recently, scholars have increasingly examined the unique blending of Christian and political ideology known as Christian nationalism. During this period, the US Supreme Court has increasingly ruled in ways that favor Christian nationalism, and Court watchers have criticized several justices for showing bias toward Christianity at best and ...
Miles T. Armaly +3 more
wiley +1 more source
How Health Care Organizations Can Use the Inflation Reduction Act to Reduce Costs, Enhance Resilience, and Lower Their Environmental Footprint. [PDF]
NAM Perspect, 2023 Balatbat C +3 more
europepmc +1 more source
Corporate Tax Avoidance and Firm Value [PDF]
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
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How unobservable bond positions in retirement accounts affect asset allocation [PDF]
, 2007 Many tax-codes around the world allow for special taxable treatment of savings in retirement accounts. In particular, profits in retirement accounts are usually tax exempt which allow investors to increase an asset’s return by holding it in such a ...
Maurer, Raimond H. +2 more
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