Firm-level Characteristics Associated with Tax Avoidance
Corporate Tax Avoidance and Firm Profitability
... in tax avoidance is to reduce cost in the form of tax and maintain value, it is viewed as being in the interest of ...some tax avoidance related costs in hind sight in their efforts to ...
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Corporate tax avoidance and stock price crash risk: Firm-level analysis
... 28 significantly higher for firms with the ability to pay a low amount of cash taxes per dollar of pre-tax earnings over an extended period. The above result raises an alarm to the investment community about using ...
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The Firm Life Cycle Dynamics of Tax Avoidance
... whether tax avoidance differed across firm life cycle ...decline. Tax avoidance was measured using effective tax rate (ETR) to show the impact of this practice on net ...
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Tax Avoidance, Corporate Governance and Firm Value in The Digital Era
... The report provides a snapshot of the PLCs in Malaysia of their compliance with principles and practices in corporate governance. The assessment of the companies mainly based on the rights of shareholders, equitable ...
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Firm Characteristics, Consumption Risk, and Firm-Level Risk Exposures
... Exposures to innovations in consumption volatility are presented in Table 3. The majority of the portfolio exposures are negative, consistent with the idea that equity is a poor hedge against economic downturns, which ...
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An Investigation of the Characteristics of Politically Connected Directors and Tax Avoidance Strategies
... average level of firms’ tax ...and tax avoidance may differ at relatively high or low levels of tax ...firms’ tax outcomes at extreme levels of tax avoidance ...
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The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance
... from tax but manager want to minimize tax payment from capital ...High level of fixed assets will attract government’s attention to apply tax payment to ...of tax paid, so it will ...
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Tax Avoidance and M&A
... 1% level, ** at the 5% level, and * at the 10% ...between tax avoidance and firm decision-making regarding investment in the form of ...higher tax avoidance make less ...
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Religiosity and Tax Avoidance
... several firm-level as well as county-level demographic characteristics identified in prior research as affecting tax avoidance by corporate and/or individual ...empirical ...
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The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence)
... with tax avoidance. It is interpreted that the higher the level of leverage as the results of earnings management, the lower the value of effective tax rate (ETR) will be, which means that the ...
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Domestic constraints, firm characteristics, and geographical diversification of firm-level manufacturing exports in Africa
... the firm-level dynamics surrounding ...these firm-level exports, or in other words, with what countries these firms are ...costs associated with market entry, not to mention the ...
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Gender and Tax Compliance: Firm Level Evidence from Ethiopia
... lack tax information and enforcement capacity necessary to effectively implement instruments of a modern tax system, such as VAT, income taxes and ...increase tax compliance, and thus revenue, in ...
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Tax Havens: International Tax Avoidance and Evasion
... to tax havens would likely address some of the problems associated with transfer pricing and leveraging, without ending deferral ...a tax haven under those circumstances would be ...U.S. firm ...
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Tax Havens: International Tax Avoidance and Evasion
... to tax havens would likely address some of the problems associated with transfer pricing and leveraging, without ending deferral ...a tax haven under those circumstances would be ...U.S. firm ...
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Investment, Tax Uncertainty, and Aggressive Tax Avoidance
... the level of tax avoidance, suggesting tax planning is a source of ...of tax avoidance yielding more uncertainty about whether the firm will retain the proceeds from ...
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Rollover Risk and Tax Avoidance
... cash tax savings can be used to facilitate the debt refinancing ...is associated with a lower CETR after controlling for well-known factors associated with cash effective tax rate as well as ...
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Factor allocation and tax avoidance
... other firm panels like Compustat or AMADEUS, AFiD holds a number of major advantages for our ...establishment level. Since we complement the data with information on local tax rates, we are not only ...
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Ownership Structure, Tax Avoidance and Firm Performance
... higher firm performance, the higher the credibility of the ...(2006) firm performance also describes the welfare of the ...the firm performance based on their controls (Nuraina, ...(2016) tax ...
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Analysis of factors affecting tax avoidance and firm value
... on Firm Value through Tax Avoidance as an Intervening Variable Firm value can be seen from the company’s stock price so that the company’s stock price can either go up or ...out tax ...
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Executive Equity Compensation and Tax Avoidance: The Effect of Firm Size
... 8 form of non-cash compensation. These differences lead them to predict and show three main results: ExecuComp firms rely more heavily on earnings and stock returns as performance measures; the weight on earnings is less ...
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