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Year of publication
Subject
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Steuervermeidung 4 Tax avoidance 4 Accounting policy 2 Bilanzpolitik 2 Corporate Governance 2 Corporate governance 2 Financial Reporting Aggressiveness 2 IFRS 2 Steuererhebungsverfahren 2 Steuerplanung 2 Tax planning 2 Taxation procedure 2 financial reporting aggressiveness 2 law enforcement 2 tax reporting aggressiveness 2 Audit Quality 1 Audit quality 1 Audit reporting aggressiveness 1 Auditor-specific characteristics 1 Berichtswesen 1 Big4 audit firms 1 Board of Commissioner 1 Board of Directors 1 Board of directors 1 China 1 Complementary Level of Financial and Tax Aggressiveness 1 Corporate group 1 Corporate taxation 1 Dienstleistungsqualität 1 Directors with government experience 1 Discretionary accruals 1 Earnings management 1 Empirical method 1 Empirische Methode 1 Executive board 1 Financial Constraint 1 Financial Distress 1 Financial audit 1 Financial reporting aggressiveness 1 Financial statement audit 1
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Online availability
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Free 6 CC license 3
Type of publication
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Article 6
Type of publication (narrower categories)
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Article in journal 5 Aufsatz in Zeitschrift 5 Article 1
Language
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English 6
Author
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Damayanti, Theresia Woro 2 Alhady, Imam 1 Amriza, Salsabila Anggiani 1 Arieftiara, Dianwicaksih 1 Chan, Kam C. 1 Dursun, Günay Deniz 1 Huang, Yong 1 Kablan, Ali 1 Lastiningsih, Noegrahini 1 Ocak, Murat 1 Rachmawati, Nurul Aisyah 1 Zhao, Chunxiang 1
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Published in...
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Borsa Istanbul Review 1 China journal of accounting research : CJAR 1 Verslas : teorija ir praktika : Vilniaus Gedimino Technikos Universiteto mokslo žurnalas 1 Verslas: Teorija ir praktika / Business: Theory and Practice 1
Source
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ECONIS (ZBW) 5 EconStor 1
Showing 1 - 6 of 6
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Tax-related human capital : evidence from financial reporting aggressiveness of boards with tax officer directors in China
Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-28
We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the …
Persistent link: https://www.econbiz.de/10015374241
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The effect of IFRS adoption and law enforcement on book tax aggressiveness: Evidence from Asean countries
Damayanti, Theresia Woro - In: Verslas: Teorija ir praktika / Business: Theory and Practice 20 (2019), pp. 284-292
Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year...
Persistent link: https://www.econbiz.de/10012703548
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The effect of IFRS adoption and law enforcement on book tax aggressiveness : evidence from Asean countries
Damayanti, Theresia Woro - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 284-292
Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year...
Persistent link: https://www.econbiz.de/10012221225
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Does board of commissioners independence still relevant in tax avoidance monitoring?
Alhady, Imam; Arieftiara, Dianwicaksih; Lastiningsih, … - 2021
Persistent link: https://www.econbiz.de/10012621607
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The influence factors of the complementary level of financial and tax aggressiveness in Indonesia
Amriza, Salsabila Anggiani; Rachmawati, Nurul Aisyah - 2021
Persistent link: https://www.econbiz.de/10012659337
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Does auditing multiple clients affiliated with the same business group reduce audit quality? : evidence from an emerging market
Ocak, Murat; Kablan, Ali; Dursun, Günay Deniz - In: Borsa Istanbul Review 21 (2021) 1, pp. 1-22
The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been...
Persistent link: https://www.econbiz.de/10012816311
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