Results 11 to 20 of about 288,728 (301)
The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Journal of Accounting and Investment, 2020 Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
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Tax and legal treatment of hybrid financial instruments [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 Besides the motives not prevailingly concerning the tax, hybrid financial instruments are used both in the context of one tax system, and particularly in the international scenario, aiming at tax savings generation.
Bosankić Dragan
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Cogent Business & Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih +3 more
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Incentivizing Resilience in Financial Networks [PDF]
, 2016 When banks extend loans to each other, they generate a negative externality in the form of systemic risk. They create a network of interbank exposures by which they expose other banks to potential insolvency cascades.
Leduc, Matt V., Thurner, Stefan
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Non-Value-Added Tax to improve market fairness and quality
Financial Innovation, 2022 The promotion of both market fairness and efficiency has long been a goal of securities market regulators worldwide. Accelerated digital disruption and abusive trading behaviors, such as the GameStop mania, prompt regulatory changes.
Iryna Veryzhenko +2 more
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Financial Transaction Tax: Determination of Economic Impact Under DSGE Model
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008 and consequently of the massive financial interventions
Veronika Solilová, Danuše Nerudová
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IMF Working Papers, 1995 Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a “Tobin tax.” This paper suggests that these taxes would probably not produce the desired effects and would be
Janet Gale Stotsky, Parthasarathi Shome
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Realization of Principles of the Basic World Tax Code in Russian Tax System
Московский журнал международного права, 2009 Globalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free ...
O. A. Borzunova
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The financial transaction tax — Boon or bane? [PDF]
Intereconomics, 2012 Against the backdrop of the debate over the introduction of a financial transaction tax (FTT) in the European Union, this Forum is dedicated to the discussion of issues concerning the implementation and impact of such a tax on the financial sectors of the member states.
Schäfer D +5 more
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The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board, duality role of the CEO, institutional shareholders, state ownership, existence of the internal audit, audit opinion, changing of the ...
Hamzeh Didar +2 more
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