Results 11 to 20 of about 975,926 (207)
Omega Risk Model with Tax [PDF]
SSRN Electronic Journal, 2014 In this paper we study the Omega risk model with surplus-dependent tax payments in a time-homogeneous diffusion setting. The new model incorporates practical features from both the Omega risk model(Albrecher and Gerber and Shiu (2011)) and the risk model with tax(Albrecher and Hipp (2007)).
Cui, Zhenyu
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The Effect of Tax Avoidance and Tax Risk on Corporate Risk [PDF]
Jurnal Keuangan dan Perbankan, 2018 Tax avoidance could increase the corporate risk for several reasons. First, tax avoidance increases the uncertainty of future corporate tax payments, second, the tax avoidance rate could serve as a leading indicator of the company's investment risk. We examined tax avoidance and tax risk on corporate risk. Corporate risk is uncertainty about the future
Amrie Firmansyah, Rizka Muliana
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Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*
Contemporary Accounting Research, 2022 ABSTRACTWe examine the “black box” of corporate tax risk management by providing unique insights into practitioners' tax risk perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms.
Brühne, Alissa I., Schanz, Deborah
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Risk Assessment of the Corporate Tax Policies [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study by measuring tax risk based on uncertainty approach, the relationship between tax avoidance and tax risk was investigated by applying data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax
MohammadAli Sari +2 more
doaj +3 more sources
Tax risk management in multinational banks: A view from Serbia [PDF]
Bankarstvo, 2023 Considering the significant cross-national differences between tax systems, multinational banks are facing a challenge to secure compliance with the tax regulation of each country.
Vržina Stefan
doaj +1 more source
Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak
Jurnal Ekonomi Akuntansi dan Manajemen, 2022 This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique.
Hengky Veru Purbolakseto +2 more
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Taxes and International Risk Sharing [PDF]
SSRN Electronic Journal, 2014 We examine the extent to which differences in international tax rates may account for the small correlations of per capita consumption fluctuations across countries. Theory implies a close relationship between relative consumption growth, and consumption and capital income tax rate differentials. We find strong empirical evidence for this relationship.
Epstein, Brendan +2 more
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The effect of tax risk on audit report delay: Empirical evidence from Indonesia
Cogent Business & Management, 2023 Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach.
Eko Suwardi, Arfah Habib Saragih
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Designing a Tax Risk Assessment Model and Its Effect on the Value of Companies Listed on the Iranian Capital Market [PDF]
تحقیقات مالی, 2020 Objective: This study is primarily aimed at designing a tax risk assessment model for companies listed on the Tehran Stock Exchange. This research is also aimed at investigating the impact of corporate tax risk on capital asset pricing models and ...
Jamal Barzegari Khanaghah +1 more
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Corporate Risk, Cost Shifting, and Tax Avoidance
Jurnal Akuntansi, 2021 This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax ...
I Nyoman Agus Wijaya +3 more
doaj +1 more source