Tax Aggressiveness
Financial Derivatives in Corporate Tax Aggressiveness
... in tax aggressiveness ...for tax avoidance. The results of the analysis reveal that cash effective tax rate (Cash ETR) is negatively associated with the fair value of hedging derivative ...
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THE RELATIONSHIP OF FIRM SIZE, CEO ABILITY, TAX AGGRESSIVENESS, TO EARNINGS QUALITY
... (GAI), tax aggressiveness is measured by effective tax rate (ETR), while firm size is measured by total assets which is owned by the ...that tax aggressiveness is negatively related to ...
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Board of Directors’ Characteristics and Tax Aggressiveness: Evidence from Jordanian Listed Firms
... This study examines the relationship between corporate governance characteris- tics and tax aggressiveness in a context of developing country. Using a study sample of 140 firms during the period 2013-2017, ...
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The impact of governance mechanisms on tax aggressiveness: Empirical evidence from Tunisian context
... firms tax aggressive ...through tax planning activities, so it includes planning activities that are legal or those can beings in the gray zone and illegal activities (Richardson et ...Consequently, ...
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The effect of corporate governance mechanism on tax aggressiveness with earnings management as intervening variable
... of tax burden to be paid by the ...for tax aggressiveness due to the lack of oversight function of independent board members, it is assumed that the placement or addition of independent board members ...
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Tax Aggressiveness and Shareholder Wealth: Evidence from Mergers and Acquisitions
... these tax strategies include cross-border tax avoidance such as the use of foreign operations located in low-tax jurisdictions (Harris et ...and tax sheltering such as the use of ...
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Managerial Ability, Management Compensation, Bankruptcy Risk, Tax Aggressiveness
... decrease tax avoidance activities, which in turn can increase firm ...is tax management. Tax expense is a burden that can eliminate the marginal benefit for the ...Therefore, tax management is ...
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Pengaruh Financial Distress, Real Earnings Management Dan Corporate Governance Terhadap Tax Aggressiveness
... Oleh karena hal-hal di atas, dalam penelitian ini akan diikuti pula pembahasan mengenai corporate governance (CG). Minnick dan Noga (2010) memperlihatkan bahwa penerapan mekanisme CG memiliki arah hubungan yang ...
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Corporate Social Responsibility Disclosure, Political Connection and Tax Aggressiveness: Evidence from China’s Capital Markets
... and tax aggres- siveness have become the focus of the ...and tax aggres- ...of tax aggressiveness; firms with no or less close political connections can make use of the disclosure of corporate ...
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THE NEW INFLUENCE OF THE LEVEL OF ISLAMIC GOVERNANCE TO THE LEVEL OF TAX AGGRESSIVENESS AND LEVEL OF CORPORATE SOCIAL RESPONSIBILITY.
... current tax burden, tax burden, and higher effective tax ...effective tax rate shows that sharia banks are less aggressive in minimizing income ...current tax burden, lower tax ...
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How the Executive Characteristics Affect the Property & Real Estate Companies Do Tax Aggressiveness?
... Our study contributes to finding out the influence of executive characteristics on tax aggressiveness, by determining two types of executive characteristics, namely risk averse and risk takers. In ...
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Environmental Uncertainty, Managerial Ability and Tax Aggressiveness
... of tax penalties on tax compliance in the United State and ...pay tax. Ilyas (2011) found that tax violation in Indonesia is settled by administrative and criminal ...of tax collection ...
7
Executive cash compensation and tax aggressiveness of Chinese firms
... reduce tax aggressiveness, especially when their internal governance mechanisms are ...firms’ tax aggressiveness by restraining high-power managers’ investment in tax ...reduce ...
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GOVERNMENT-LINKED INVESTMENT COMPANIES’ SHAREHOLDINGS AND TAX AGGRESSIVENESS
... prefer tax aggressiveness in order to reduce ...companies’ tax aggressive ...limit tax aggressive ...of tax aggressiveness in such ...
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The Association of Tax Aggressiveness on Accrual and Real Earnings Management
... Aggressive tax reporting is defined as an attempt to manipulate tax payable through tax planning that can contain an element of tax evasion (Frank et ..."If tax avoidance represents ...
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Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness
... Abstract. The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social ...
5
Corporate Governance And Tax Aggressiveness: Evidence From Malaysia
... in tax management as the governors (board of directors) are responsible for resource allocation, performance and increase shareholder wealth (Minnick & Noga, ...that tax aggressiveness is desired ...
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Indirect tax aggressiveness and tax reforms: Evidence from a quasi-natural experiment
... This table reports correlations of variables. TAX_AGGRESSIVE is computed as disputed sales tax liability scaled by total revenue. Prod_Diversity is a dummy variable that takes value of 1 if the firm has product ...
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The impact of tax uncertainty and joint provision of audit services on the aggressiveness of tax advice
... for tax planning advice are more effective tax planners (in terms of both reductions in effective tax rates and higher cash tax savings, and, lower risk) than firms who do not engage their ...
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THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS
... Yankelovich, Skelly and White (1984 p.4) were instructed to ask taxpayers why they had their taxes professionally prepared, but not to read the prompts aloud. They then categorized the responses as best they could. The ...
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