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The impact of corporate tax avoidance on analyst coverage and forecasts

He, Guanming; Ren, Helen Mengbing; Taffler, Richard J. - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 447-477

Persistent link: https://www.econbiz.de/10012232860

Relationship of political connection and tax aggressiveness : empirical evidence from Indonesia

Sudaryono, Eko Arief; Rahmawati; Djuminah; Wartono; … - In: International journal of economic policy in emerging … 12 (2019) 5, pp. 453-465

Persistent link: https://www.econbiz.de/10012254684

FIN 48 and the tax aggressive behaviors of transnational corporations : a decade later

Borkowski, Susan C.; Gaffney, Mary Anne - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-17

Persistent link: https://www.econbiz.de/10012506849

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

Transfer pricing auditing and tax forestalling by Multinational Corporations : a game theoretic approach

Mashiri, Eukeria; Dzomira, Shewangu; Canicio, Dzingirai - In: Cogent business & management 8 (2021) 1, pp. 1-17

theoretical review (deductive theorising) the study moves from exploring broad and general aspects of the game theory to applying … theory and explores the influence of TCs in TP decision making processes by MNCs. It gives a theoretical explanation … (interpretive phenomenology) on game theory attempting to promote a deeper understanding of TP by MNCs. The study contributes to …

Persistent link: https://www.econbiz.de/10012661347

Tax transparency : an analysis of the effect of enhanced tax information disclosure on individual and corporate behavior

Casi-Eberhard, Elisa - 2020

Persistent link: https://www.econbiz.de/10012518930

Empirical essays on tax planning and transfer pricing

Quinkler, Valentin Hermann Carl - 2019

Persistent link: https://www.econbiz.de/10012184061

Strategic reactions in corporate tax planning

Armstrong, Christopher; Glaeser, Stephen; Kepler, John D. - In: Journal of accounting & economics 68 (2019) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10012139622

Corporate Tax Avoidance - The Problem of Aggressive Tax Planning

Petrin, Martin - 2018

This paper explores the complexities of corporate tax policy and (legal) tax avoidance by businesses. It first examines justifications for the existence of a corporate tax and shows that different theoretical conceptualizations of the corporate entity surface in the major rationales used to...

Persistent link: https://www.econbiz.de/10012929492

An examination of corporate tax shelter participants

Wilson, Ryan J. - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 969-999

Persistent link: https://www.econbiz.de/10003860136