Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 12 of 12 for “"Tax aggressiveness"”.
-
Accounting Firms and Tax Aggressiveness
… reported instances of opportunistic aggressive tax positions taken by large corporations across the globe. The role of professional service providers in delivering various types of tax services, especially the role of accounting firms which provide audit services at the same time to their …
-
The effects of tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services
Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness, to explain the effect of aggressiveness and …
-
Analyst Coverage and Tax Reporting Aggressiveness
… to examine the role of analysts in the corporate tax reporting context. This dissertation examines the impact of analyst coverage on corporate tax aggressiveness using a cross-section of publicly traded firms between 1992 and 2006. Permanent discretionary book-tax differences are used to proxy for …
-
Three essays on taxation and corporate finance: evidence from Japan
… address three topics on the relationship between taxation and corporate decision-making. A feature of our study is that we use natural experiments in Japan for identification as well as unique data sets of Japanese corporations. This research framework allows us to provide new evidence for several …
-
CSR and Taxes: Examining the Taxing Debate Over a Corporate's Social Responsibility
… if there is a relationship between corporate taxes and corporate social responsibility (CSR); and more specifically, whether the payment of a company's taxes can become an additional consideration when distinguishing between responsible and irresponsible company behaviour. This study adds to …
-
Analisis pengaruh likuiditas, leverage, profitabilitas dan karakteristik kepemilikan terhadap agresivitas pajak perusahaan: Studi pada perusahaan sektor pertambangan yang terdaftar di BEI pada tahun 2010-2012
… terhadap tindakan pajak agresif. Effective Tax Rate (ETR) digunakan untuk mengukur pajak agresif. Populasi dalam penelitian ini yaitu perusahaan dari sektor pertambangan yang terdaftar di BEI pada tahun 2010-2012. Data dikumpulkan dengan menggunakan metode purposive sampling terhadap sektor …
-
Do tax aggressive executives influence corporate philanthropy?
This study examines whether personally tax aggressive executives pursue corporate philanthropy. Relative to a control group, corporate philanthropy increases by 3.0 percent, on average, following personal tax aggression events by executives. Put another way, every $1 of personal tax gain by …
-
Essays on Tax Impacts on Corporate Finance, Corporate Governance and Regional Disparity
… consists of three chapters that cover topics on tax impacts on corporate finance, regional disparity and corporate governance.</p> <p><strong>Chapter 1 - How Do Net Operating Loss Carryforwards Affect Tax Impact on Corporate Capital Structure?</strong> This paper examines the impact of net …
-
The Influence of In-House Tax Expertise on Corporate Tax Avoidance
<p>Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, …