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Assessment of some factors that influence the productiveness and competitive performance of local pharmaceutical manufacturing companies in a low-income country setting: The case of Ethiopia. [PDF]

PLOS Glob Public Health
Anley Y, Kerie Anagaw Y, Mekete Alemu F, Ashenef A.   +3 more
europepmc   +1 more source

Individual Tax Planning

, 1998
Duty, James V.
core  

Fiscal federalism, inter-governmental transfers and public health- The case of Urban Local Bodies in India.

SSM Health Syst
Chowdhury S.
europepmc   +1 more source

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Effective Tax Planning

The Accounting Review, 2021
ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab, Bridget Stomberg, Brian M. Williams   +2 more
openaire   +2 more sources

Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda

International Business Review, 2020
Corporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international ...
Quyen T K Nguyen
exaly   +2 more sources

Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management

Journal of Financial Reporting & Accounting, 2023
Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017).
Udisifan Michael Tanko
semanticscholar   +1 more source

Expected economic growth and investment in corporate tax planning

Review of Accounting Studies, 2021
Jaewoo Kim, Ryan J Wilson
exaly   +2 more sources

Shareholder perceptions of external tax advisors in corporate tax planning

Contemporary Accounting Research
We examine shareholders’ perceptions about how external tax advisors contribute to corporate tax planning. As residual claimants of corporate tax planning, shareholders benefit from lower corporate taxes, but also bear financial and reputational costs of
Michael P Donohoe, Michael A Mayberry
exaly   +2 more sources