Results 131 to 140 of about 749,119 (303)

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

Accounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Corporate Tax Strategy: Revealing the Influence of Executive Decisions in Tax Avoidance

Indonesian Interdisciplinary Journal of Sharia Economics
The reduction in Indonesia's tax ratio signifies the persistence of tax evasion tactics, especially within the energy industry, characterized by intricate affiliate transactions and substantial financial risks.
Yovan Allif Ananda, Lintang Nur Agia
doaj   +1 more source

Income tax evasion dynamics: Evidence from an agent-based econophysics model [PDF]

We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom ...
Pickhardt, Michael, Seibold, Goetz
core  

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Public policies and tax evasion: evidence from SAARC countries. [PDF]

Heliyon, 2020
Islam A, Rashid MHU, Hossain SZ, Hashmi R.   +3 more
europepmc   +1 more source

Corporate Tax Evasion with Agency Costs [PDF]

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
core  

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, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Social Interaction in Tax Evasion [PDF]

We analyze the tax evasion problem with social interaction among the taxpayers. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
core  

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

Asia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio, Ariel Lopez, Birgit Tremml‐Werner   +2 more
wiley   +1 more source

Effects of signalling tax evasion on redistribution and voting preferences: Evidence from the Panama Papers. [PDF]

PLoS One, 2020
Ait Bihi Ouali L.
europepmc   +1 more source