Results 251 to 260 of about 2,608 (302)
Functional Precision Oncology in Fibrolamellar Carcinoma: Ex Vivo Identification of Therapeutic Vulnerabilities. [PDF]
Schneider SA +11 more
europepmc +1 more source
Impact of head and neck cancer on the income of Italian employees. [PDF]
Macciotta A +8 more
europepmc +1 more source
Beyond Tumor Borders: Intratumoral Microbiome Effects on Tumor Behavior and Therapeutic Responses. [PDF]
Harmak Z +4 more
europepmc +1 more source
Labor Unions and Tax Aggressiveness
We examine the impact of unionization on firms’ tax aggressiveness. We find a negative association between firms’ tax aggressiveness and union power and a decrease in tax aggressiveness after labor union election wins. This relation is consistent with labor unions influencing managers’ in one, or both, of two ways: (1) constraining managers’ ability to
Zhen Li, O +3 more
openaire +5 more sources
Tax Aggressiveness and Accounting Fraud
ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S. +2 more
openaire +3 more sources
Tax Aggressiveness and Corporate Transparency
ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization.
Karthik Balakrishnan +2 more
core +3 more sources
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Tax enforcement, corporate tax aggressiveness, and cash holdings
China Finance Review International, 2015Purpose– The purpose of this paper is to investigate the association between corporate tax aggressiveness and cash holdings and that between corporate tax aggressiveness and the value of cash. Further, this study explores the impact of the tax enforcement level on the above associations.Design/methodology/approach– Under a Chinese special institutional
exaly +2 more sources
Collected Works of Uman National University of Horticulture, 2021
The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations.
O. O. Nepochatenko +3 more
openaire +1 more source
The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations.
O. O. Nepochatenko +3 more
openaire +1 more source
Business Strategy and Tax Aggressiveness in Brazil
SSRN Electronic Journal, 2019Purpose The purpose of this paper is to analyse the relationships between company business strategy type and tax aggressiveness for companies listed on the Brazilian Bovespa stock exchange. Design/methodology/approach Following the concepts of Miles and Snow (1978, 2003), we classified company strategies into four types, analyser, defender ...
Antonio Lopo Martinez +1 more
openaire +1 more source

