Results 131 to 140 of about 748,426 (297)
Strategic Change, EarlyView.ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley +1 more source
Do Concentrated Owners Pay Less? French Evidence on Tax Avoidance and Female Directors
Strategic Change, EarlyView.ABSTRACT This study examines whether concentrated voting control increases corporate tax avoidance in French listed firms and whether board gender diversity and audit committee independence constrain that relationship. Using 3388 firm‐year observations from 242 CAC All Shares firms from 2009 to 2022, the analysis combines hand‐collected voting rights ...
Habiba Laadhari +4 more
wiley +1 more source
Does corporate tax aggressiveness influence audit pricing?
, 2014 We evaluate whether, and under what circumstances, corporate tax aggressiveness influences audit pricing. Using a compound measure of two long-run effective tax rates, we find that tax-aggressive firms pay higher fees for external audit services after ...
Donohoe, Michael P., Knechel, Robert
core +1 more source
Managerial and Decision Economics, EarlyView.ABSTRACT Patent owners can sell a royalty interest in stages rather than all at once. This paper asks how much to sell now when claim values are uncertain, buyers are costly to reach, and patent expiry limits the time available. A decision model produces sale schedules that adjust to current value, the share retained, and time remaining.
Andreas Peters
wiley +1 more source
Characteristics of top management team and Chinese tax planning nexus: Findings from a fuzzy-set qualitative comparative analysis. [PDF]
Front Psychol, 2022 Jiang H, Kim E.
europepmc +1 more source
, 1933 This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...
core
Accounting firm office size and tax aggressiveness
, 2023 This paper empirically investigates the association be-tween the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness. We
Dale Fu (13065810)
core
Conceptualizing the Street‐Level Bureaucrat Construct
Public Administration and Development, EarlyView.ABSTRACT Differences among street‐level bureaucrats—across professions, institutional settings, regions, and countries—are largely overlooked in research. We propose conceptualizing the street‐level bureaucrat construct as a general variable that varies across institutional settings, professions, cultures, times, and locations. We analyze variations in
Faisal S. Cheema +3 more
wiley +1 more source
Cogent Business & ManagementThis study investigates the impact of environmental uncertainty on tax aggressiveness and the moderating roles of corporate governance and ownership structure in an emerging economy in a region with high environmental uncertainty due to its geopolitical ...
Bassam Mohammad Maali +2 more
doaj +1 more source
Public Administration and Development, EarlyView.ABSTRACT This study compares policy responses to persistent low fertility in Korea and Hungary, two countries facing similar demographic pressures but embedded in distinct institutional settings. It asks whether the diffusion of pronatalist policies has produced convergence in the design, implementation, and effects of fertility policy in these cases ...
Kilkon Ko, M. Jin Lee, Tamás Pesuth
wiley +1 more source