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排序方式: 共有920条查询结果,搜索用时 15 毫秒
1.
Kai A. Konrad 《The Scandinavian journal of economics》2021,123(1):267-294
This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax consultants. It focuses on the dynamic interaction between innovation and imitation of aggressive tax‐planning products and governmental tax regulation, and it highlights the importance of the length of regulatory lag in comparison with the time it takes the tax‐consulting industry to imitate newly innovated tax‐avoidance products. It reveals an alignment of interests between highly innovative tax‐consulting firms and the governmental tax legislator/regulator. The conclusions are also relevant for the policy debate on mandatory disclosure rules about aggressive tax‐planning models. 相似文献
2.
Tien-Shih Hsieh Zhihong Wang Sebahattin Demirkan 《Journal of Accounting and Public Policy》2018,37(3):241-253
We investigate how overconfident CEOs and CFOs may interact to influence firms’ tax avoidance. We adopt an equity measure to capture overconfident CEOs and CFOs and utilize multiple measures to identify companies’ tax-avoidance activities. We document that CFOs, as CEOs’ business partners, play an important role in facilitating and executing overconfident CEOs’ decisions in regard to tax avoidance. Specifically, we find that companies are more likely to engage in tax-avoidance activities when they have both overconfident CEOs and overconfident CFOs, compared with companies that have other combinations of CEO/CFO overconfidence (e.g., an overconfident CEO with a non-overconfident CFO), which is consistent with the False Consensus Effect Theory. Our study helps investors, regulators, and policymakers understand companies’ decision-making processes with regard to tax avoidance. 相似文献
3.
In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the state, but a cost to other shareholders. We examine publicly traded firms in China and find significantly lower tax avoidance by SOEs relative to non-SOEs. The differences are pronounced for locally versus centrally-owned SOEs and during the year of SOE term performance evaluations. We link our results to managerial incentives through promotion tests, finding that higher SOE tax rates are associated with higher promotion frequencies of SOE managers. Our results suggest managerial incentives and tax reporting are conditional on the ownership structure of the firm. 相似文献
4.
《International Journal of Forecasting》2019,35(2):644-658
This theoretical perspective paper interprets (un)known-(un)known risk quadrants as being formed from both abstract and concrete risk knowledge. It shows that these quadrants are useful for categorising risk forecasting challenges against the levels of abstract and concrete risk knowledge that are typically available, as well as for measuring perceived levels of abstract and concrete risk knowledge available for forecasting in psychometric research. Drawing on cybersecurity risk examples, a case is made for refocusing risk management forecasting efforts towards changing unknown-unknowns into known-knowns. We propose that this be achieved by developing the ‘boosted risk radar’ as organisational practice, where suitably ‘risk intelligent’ managers gather ‘risk intelligence information’, such that the ‘risk intelligent organisation’ can purposefully co-develop both abstract and concrete risk forecasting knowledge. We also illustrate what this can entail in simple practical terms within organisations. 相似文献
5.
Each year, clients spend large sums on professional services, such as accounting services, legal services and consulting services. While research has found significant cross-country differences in organizations’ spending on professional services, we do not know why they occur. Inspired by the organizational buying behavior literature, this paper investigates the influence of national culture on the use of professional services, particularly management consulting services. As the use of professional services involves considerable uncertainties—particularly for the buyer—it can be assumed to be influenced by cultural differences regarding the level of Uncertainty Avoidance, Individualism and Masculinity. By drawing on two independent cross-country studies, we show that organizations in high uncertainty avoidance and individualistic cultures use professional services less than organizations in low uncertainty avoidance and collectivist cultures. We found no relationship between Hofstede's dimension of Masculinity and the use of professional services. The findings contribute to the theorizing on how the cultural context influences organizational buying behavior and the purchasing of professional services. 相似文献
6.
Real options (RO) valuation has been promoted as a way to evaluate investment opportunities and make investment decisions that takes into account the value of managerial flexibility in the face of uncertainty. Although RO enjoys a substantial body of literature considering its application and suitability in different situations, the impact of national culture on the application of RO has received little attention. Values embedded in national culture affect the behavior of managers. In particular, these values play a role in how managers frame information, communicate, and make decisions, directly and indirectly affecting behavior through cultural layers such as organizational culture. National culture, therefore, can systematically affect the application of RO, potentially leading to suboptimal outcomes. In this article, we hypothesize how 2 particularly relevant dimensions of culture, power distance and uncertainty avoidance, affect RO exercise, and estimate the magnitude suboptimality of these effects using a model we develop for the case of a put option. Our estimates suggest RO may not always be a superior valuation approach to net present value for national cultures with certain characteristics. 相似文献
7.
The cross‐cultural study of LMX and individual employee voice: The moderating role of conflict avoidance 下载免费PDF全文
This article examines the role of national culture, measured by conflict avoidance, on the relationship between leader–member exchange (LMX) and individual employee voice. Using data collected from automotive industry employees in the United States and Korea, the findings show that conflict avoidance is negatively related to employee voice and also moderates the relationship between LMX and employee voice in the Korean sample. In particular, the relationship between LMX and voice becomes less positive when conflict avoidance is high. On the other hand, conflict avoidance does not have a direct effect on employee voice as well as an interactive effect with LMX on employee voice in the U.S. sample. This study, therefore, highlights the importance of the national culture in the comparative study of employee voice. 相似文献
8.
《International Business Review》2020,29(3):101692
Corporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international business, public economics, tax, finance, law and accounting. Underlying theoretical assumptions, approaches to empirical testing, profit shifting estimation strategies and findings are varied. Thus, it is important to conduct a critical literature review. In this paper, we offer new insights by studying the phenomenon from the international business (IB) perspective. We survey the academic literature on the MNE and corporate tax planning to examine the extent of knowledge on this topic and identify areas that we hope will stimulate interest among IB scholars for further research. We find materials across disciplines that are relevant to IB readers. We examine 120 articles in 51 scholarly journals and classic books published during the period 1966-2017. We identify the key mechanisms and the firm characteristics that may influence corporate tax planning. We suggest a research agenda where IB research can make clear contributions. 相似文献
9.
This paper investigates how the valence of reputation affects the information search, and how the outcome of the search can result in a reevaluation of reputation. The protocol uses a digital version of the Information Display Board (IDB) to examine the dynamics of information search and reputation building. A sample of 1811 respondents was asked about their perceptions of the reputation of specific performing arts events, pre- and post-information search. The findings provide evidence of a confirmation bias (between positive information and the information search), and support information avoidance theories. Specifically, our results show that prior reputation only affected the online information search for consumers with no opinion, or with a positive opinion of a show's reputation. Furthermore, the information search only modifies reputation when consumers have no prior opinion. 相似文献
10.
Alex H. Cohen Jorge E. Fresneda Rolph E. Anderson 《The Journal of consumer affairs》2020,54(3):854-889
This research uniquely contributes to the marketing policy literature by illuminating the widespread yet seldom studied problem of online inaccessibility of retail websites affecting approximately 30 million disabled Americans. When a website is not designed to be navigated easily or is not compatible with assistive technology such as a screen-reader, these potential customers are not able to independently search for information and conduct transactions. Blind and low vision participants in an empirical study provide their opinions regarding accessibility policy issues and reveal that their frustrations with inaccessible retail websites may result, not only in avoidance of the retailer in its different sales channels but also in antifirm behaviors driven by negative attitudes toward perceived retailer accessibility/disability policy that spur feelings of online marketplace discrimination. Using two different evaluation tools, the top 100 retailers in the United States were evaluated on the accessibility of their websites over the past 4 years (2015–2018). Results show that most websites contain many design errors making navigation very difficult or even impossible for vision impaired consumers. The argument is made that online retailers who proactively address these inaccessibility issues on their websites may significantly increase their customer base and profitability. 相似文献