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How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas David - In: Journal of business economics : JBE 94 (2024) 4, pp. 579-611

Persistent link: https://www.econbiz.de/10014546933

When Is Depreciation Meaningful in Valuation? Changing Valuation Weights for U.S. REITs and Non-REITs

Begley, Joy; Chamberlain, Sandra; Joo, Jeong Hwan - 2022

This article regresses the market value of equity on pre-depreciation income and on depreciation expense for capital …-intensive firms, referring to the coefficients from our model as valuation weights. The valuation weight on depreciation expense … versus the weight on pre-depreciation income are compared, to detect depreciation biases, over time and across sectors. Our …

Persistent link: https://www.econbiz.de/10014235671

Essays on the real effects of tax reforms

Hillmann, Lisa - 2021

In dieser Arbeit werden die realen Effekte von Steuerreformen untersucht. Die Politik nutzt häufig Steuerreformen, um realwirtschaftliche Entscheidungen von Unternehmen, wie zum Beispiel Investitionsentscheidungen, zu beeinflussen. Die zugrundeliegende Annahme ist, dass der Besteuerung eine...

Persistent link: https://www.econbiz.de/10013166303

Do Personal Taxes Destroy Tax Shields? A Critique to Miller’s (1977) Paper

Velez-Pareja, Ignacio - 2017

La versión española de este artículo se puede encontrar en: 'http://ssrn.com/abstract=2685207' http://ssrn.com/abstract=2685207.We discuss the relevance of personal taxes on Tax Shields. Interest and taxes are the basis for defining an optimal capital structure. When personal taxes are...

Persistent link: https://www.econbiz.de/10012970934

Tax evasion and optimal government interventions

Ergene, Salim - 2025

Persistent link: https://www.econbiz.de/10015425105

The impact of tax avoidance on the value of listed firms in Vietnam

Nguyen Minh Hai; Pham Tuan Anh; Yue, Xiao-Guang; Nguyen … - In: Cogent business & management 8 (2021) 1, pp. 1-13

The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010-2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the...

Persistent link: https://www.econbiz.de/10012654860

The effectiveness of management ability on firm value and tax avoidance

Seifzadeh, Maryam - In: Journal of risk and financial management : JRFM 15 (2022) 11, pp. 1-15

The current study investigates the relationship between tax avoidance, management ability, and firm value. Three hypotheses are proposed to meet the paper’s objective. For conducting such a practical study based on a post-event descriptive correlational approach, data are gathered from the...

Persistent link: https://www.econbiz.de/10013474496

The effect of earnings management on tax avoidance with political connections as a moderating variable

Thalita, Arin Agnesia; Hariadi, Bambang; Rusydi, M. Khoiru - 2022

Persistent link: https://www.econbiz.de/10013415036

Corporate tax avoidance and firm value : evidence from Taiwan

Nebie, Messaoude; Cheng, Ming-Chang - In: Cogent business & management 10 (2023) 3, pp. 1-19

Corporate tax avoidance practice has gathered a certain attention from researchers in recent years with the advent of corporate social responsibility and the need for firms and managers to find ways to maximize firm value while using more sustainable practices. In this study, using data from...

Persistent link: https://www.econbiz.de/10014505381

Corporate tax avoidance and firm value : the moderating role of environmental, social, and governance (ESG) ratings

Elamer, Ahmed A.; Boulhaga, Mounia; Ibrahim, Bassam A. - 2024

Persistent link: https://www.econbiz.de/10015339796