We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to European tax authorities on multinational firms' corporate real activities and organizational structures. We exploit the threshold-based application of this 2016 disclosure rule to conduct...

Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or...

Extant research suggests that book-tax differences are useful measures in evaluating firm performance. There is little evidence, however, regarding taxable income as an alternative performance measure to book income. We examine firm characteristics that mitigate or enhance the ability of taxable...

Article includes controlling techniques for items of income statements (revenue and expenses) and components of financial position (current assets, non – current assets, liabilities and equity). Article emphasizes the importance of controlling operations. It is presented the importance of...

Ayers, Jiang and Laplante (2008) provide evidence that the association between taxable income and market returns is a function of the level of noise in taxable income. Their study extends the nascent but growing literature which documents a correlation between taxable income and market returns -...

Using a sample of 916 Chinese listed state-owned enterprises (SOEs) from 2001 to 2005, we find that the likelihood of top management turnover is negatively associated with firm performance, suggesting the existence of an effective corporate governance mechanism in an emerging economy that is...

In order to improve the organizational performance of governmental entities, there has been a tendency in many countries to introduce management reforms that are believed to prevail in private companies. The term 'NPM' (New Public Management) was coined to label these reforms. NPM stresses -...

We examine the association between financial inclusion disclosure and firm performance in Bangladeshi banks from 2009 to 2014 in response to a regulatory directive on the engagement of banking firms in financial inclusion activities. We find a positive association between financial inclusion...

This study evaluated the Impact of Corporate Governance on Firms Financial Performance in Nigeria Quoted Banks in order to determine the Banks Financial Performance before and after the introduction of Code of Corporate Governance in Nigeria. The main objective of this study is to evaluate Board...

The aim of this paper is to examine the impact of the 2008 accounting reform on the economic and financial indicators which are commonly used in the financial analysis, as well as analyse whether there is an evolution on these measures as a consequence of a learning process or an adaptation to...