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1-3 of 3
Keywords: Taxes
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Journal Articles
Capital structure and firm characteristics: an empirical analysis from Egypt
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2009) 8 (4): 454–474.
Published: 30 October 2009
..., the application of differential corporate tax rates; and stock market activity. Design/methodology/approach Comparisons are made between the four main industrial sectors: food, heavy industries, contracting and services. For each industry four aspects of capital structure are assessed. Firms are also...
Journal Articles
Income shifting and corporate taxation: the role of cross‐border intrafirm transfers
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2008) 7 (1): 83–101.
Published: 22 February 2008
...Kingsley O. Olibe; Zabihollah Rezaee Purpose The purpose of this paper is to examine the cross‐sectional relation between the value of cross‐border intrafirm transfers (CITs) and three dependent variables: return on investment (ROI), the US effective tax rate (ETRUS), and the global effective tax...
Journal Articles
The impact of bureaucracy, corruption and tax compliance
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2006) 5 (2): 174–180.
Published: 01 April 2006
...Ronald D. Picur; Ahmed Riahi‐Belkaoui Purpose Tax compliance has been studied by analyzing the individual decision of a representative person between planning and evading taxes. A neglected aspect of tax compliance is the impact of bureaucracy and corruption. Both bureaucracy and corruption...
