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How to account for tax planning and its uncertainty in firm valuation?
I compare two approaches from the recent literature on how to account for tax planning and its uncertainty in a valuation framework [the separate...
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Tax Loss Carryforward Disclosure
This study examines firms’ voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF...
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Tax-strategy-related words, firm’s ability, and tax avoidance
This study examines the linguistic cues of tax avoidance in 10-K filings by constructing a tax-strategy-related (TSR) word list. We find a positive...
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Family ties and corporate tax avoidance
A well-established body of international business research examines how the institutional environment influences corporate decisions. We add to this...
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Real effects of tax audits
Tax audits are a necessary component of the tax system, but policymakers and others have expressed concerns about their potentially adverse real...
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Tax haven incorporation and financial reporting transparency
A widespread perception exists that tax havens facilitate corporate opacity. This study provides new evidence on the association between tax havens...
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Networks of Tax Avoidance Research
This chapter presents a comprehensive analysis of empirical studies conducted on tax avoidance over the past two decades. We explore the sample...
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Is tax return information useful to equity investors?
I examine whether tax return information is useful to equity investors. I do so indirectly, by exploiting unique features of the syndicated loan...
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Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK
During their 47th G7 summit in June 2021, the largest economies agreed to combat tax evasion. This paper investigates tax avoidance phenomenon by...
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Voluntary disclosure, tax avoidance and family firms
This study examines the effect of voluntary disclosure in annual reports on tax avoidance activities. The agency theory of tax avoidance suggests...
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Did FIN 48 improve the map** between tax expense and future cash taxes?
The Financial Accounting Standards Board introduced FIN 48 (ASC 740-10) to increase relevance and comparability in the reporting of uncertain tax...
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Tax Avoidance as a Source of Financing
This chapter reviews the literature on taxes and capital structure and the related implications that corporate tax minimization activities have on...
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Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
This study uses directors’ and officers’ (D&O) insurance data to examine the relation between tax aggressiveness and tax litigation risk. D&O...
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Losses never sleep – The effect of tax loss offset on stock market returns during economic crises
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices...
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How does the market for corporate control impact tax avoidance? Evidence from international M&A laws
Income taxes are a major expense for profitable corporations, often totaling 25% or more of pretax income. This study exploits the market for...
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Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research
Family firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors. Prior research indicates that...
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The Important of Digital Payment on Tax Compliance Behavior of Assessment Tax: Case of Tumpat District Council
The objective of this study is to investigate the relationship between services quality, infrastructure, customer satisfaction, and digital payment...
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Entrepreneurship motivation and institutions: system dynamics and scenario planning
So far, few empirical studies have tried to investigate the relationship of bilateral causality between entrepreneurial motivations and institutions....
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A multi-objective optimization approach for integrated risk-based internal audit planning
Annual audit planning is a multi-criteria decision-making problem faced by internal audit departments of all organizations. Due to the constrained...
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Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development
In modern economic conditions, the role of the state in the system of economic relations regulation becomes important. Besides, government regulation...