... inconclusive, particularly during financial crises. Furthermore, few studies have utilized panel data to examine tax aggressiveness and tax evasion. In addition, while some studies have investigated the effect of corporate governance on firm performance during a financial crisis, its impact on corporate tax...

... belonging to the CAC All-Tradable index and instrumental variable estimations. Findings The results of the research highlight the moderating effect of International Financial Reporting Standards (IFRS) adoption and the financial crisis in this relationship. It also shows that R&D disclosures...

... is greater for banks with accumulated realized gains and losses. 10 08 2018 22 11 2018 03 12 2018 28 01 2019 09 02 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only IFRS Financial crisis Income smoothing Earnings...

.... In this study, the authors investigate stickiness of audit fees and the influential factors, specifically audit quality and financial crisis in an emerging economy. Design/methodology/approach Audit quality is examined under three main criteria, namely, auditor size, auditor industry specialization...

...Elisa Menicucci; Guido Paolucci Purpose The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research analyzes theoretical and empirical studies on the controversial topic about FVA...