Results 41 to 48 of about 81,587 (48)
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Flux financiers illicites et fragilité des États en Afrique
Revue d'Economie du DeveloppementCet article examine l’effet des flux financiers illicites (FFI) sur la fragilité des États africains. À partir de la méthode des moments généralisés en système sur la période 2009-2018, les résultats montrent que les FFI accroissent la fragilité globale ...
Itchoko Motande Mondjeli Mwa Ndjokou +2 more
semanticscholar +1 more source
Journal of Governmental & Nonprofit Accounting
Nonprofit organizations are subject to an Unrelated Business Income Tax (UBIT) on activities unrelated to their tax exempt purpose. In 2007 nonprofits became the first U.S. federal taxpayers required to publicly disclose their income tax returns. Using
Robert Yetman
semanticscholar +1 more source
Nonprofit organizations are subject to an Unrelated Business Income Tax (UBIT) on activities unrelated to their tax exempt purpose. In 2007 nonprofits became the first U.S. federal taxpayers required to publicly disclose their income tax returns. Using
Robert Yetman
semanticscholar +1 more source
Is Silence Golden? An Investigation of Zero Unrecognized Tax Benefit Firms
Journal of the American Taxation AssociationWe find over 31 percent of U.S. firms report a zero ending balance for their unrecognized tax benefits (UTBs). We refer to these firms as zero UTB firms and explore explanations for their prevalence.
Kimberly S. Krieg +2 more
semanticscholar +1 more source
Journal of the American Taxation Association, 2019
We study the role of internal control in tax avoidance by evaluating the efficacy of the COSO framework in tax risk management. First, we use a comprehensive COSO-based index in China that covers a firm's internal control over not only financial ...
Hanwen Chen +3 more
semanticscholar +1 more source
We study the role of internal control in tax avoidance by evaluating the efficacy of the COSO framework in tax risk management. First, we use a comprehensive COSO-based index in China that covers a firm's internal control over not only financial ...
Hanwen Chen +3 more
semanticscholar +1 more source
Smoothing GAAP ETRs through Tax Accruals and the Quality of Financial Reporting
Journal of the American Taxation AssociationThis study examines whether the smoothing of GAAP effective tax rates (ETRs) using tax accruals informs or obscures financial reporting quality. We develop a GAAP ETR smoothing measure that isolates variation in tax accruals from underlying variation ...
Paul Demeré +3 more
semanticscholar +1 more source
SPORTS‐LED TOURISM, SPATIAL DISPLACEMENT, AND HOTEL DEMAND
Economic Inquiry, 2019We analyze the relationship between professional sports events and concerts held in LA's Staples Center and nearby hotel performance. Government‐led economic redevelopment projects often envision sports facilities as tourist magnets.
Yulia Chikish +3 more
semanticscholar +1 more source
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
, 2013Lillian F. Mills +2 more
semanticscholar +1 more source