The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms
Sign Up to like & getrecommendations! Published in 2019 at "Borsa Istanbul Review"
DOI: 10.1016/j.bir.2019.07.005
Abstract: Abstract This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005–2012, we found… read more here.
Keywords: tax planning; tax; board directors; firm value ... See more keywords
Corporate tax planning and corporate tax disclosure
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DOI: 10.1108/medar-11-2018-0390
Abstract: Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income… read more here.
Keywords: tax; planning corporate; tax planning; corporate tax ... See more keywords
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*
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DOI: 10.1111/1911-3846.12679
Abstract: Over the last three decades, academic research has sought to understand how cash shortfalls impact a firm’s ability to take all available value-increasing investment projects. We investigate whether firms facing greater financing constraints turn to… read more here.
Keywords: pension; cash; financing constraints; tax planning ... See more keywords
Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities
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DOI: 10.18267/j.polek.1264
Abstract: In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses… read more here.
Keywords: tax; methodology; tax planning; impact aggressive ... See more keywords
Tax Planning in the System of Accounting and Management Information Space
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DOI: 10.33146/2307-9878-2020-4(90)-75-81
Abstract: Making rational management decisions requires knowledge and consideration not only of the internal potential of the enterprise, but also the external conditions of its operation. Accordingly, the accuracy of management decisions and the ability to… read more here.
Keywords: tax; information; accounting management; tax planning ... See more keywords
Characteristics of top management team and Chinese tax planning nexus: Findings from a fuzzy-set qualitative comparative analysis
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DOI: 10.3389/fpsyg.2022.964278
Abstract: A top management team (TMT) has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise… read more here.
Keywords: management team; tax planning; top management; tax ... See more keywords
TAX PLANNING AND STATE AID UNDER THE EUROPEAN LAW
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DOI: 10.36719/2663-4619/66/228-232
Abstract: There is a strong link between funding criteria from government sources and the advantage and selectivity associated with classifying an event as government assistance. However, the selectivity criterion is very important when considering whether there… read more here.
Keywords: tax; state aid; law; tax planning ... See more keywords
Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia
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DOI: 10.47153/jbmr13.372020
Abstract: This research aims to examine the effect of deferred tax expense, tax planning, managerial ownership on earnings management which is moderated by institutional ownership in manufacturing companies in the indonesia stock exchange in 2015-2018. The… read more here.
Keywords: earnings management; influence; tax planning; tax ... See more keywords