Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies)

Investigating the Relationship between Management Overconfidence, Audit Firm Size, actual earnings management and Auditor's Opinion in Companies Listed in Tehran Stock Exchange

The purpose of this study was to investigate the relationship between managers' Overconfidence, audit firm size, actual earnings management and auditor's comment on Tehran Stock Exchange companies, In such a way that the independent variable managers' overconfidence variable, the size of the moderator variable auditor, the actual earnings management as the mediator variable, and the auditor's o...

Bank- Firm Relationships: The Case of Iranian Listed Companies

Since the main source of finance for the Iranian manufacturing firms is the bank loan, the bank-firm relationship plays an important role in their performance. In effect, firms with decent financial potency regularly have a better chance to access high-quality and less costly finances. In this paper, we investigate the bank-firm relationship and its determinant factors by using a unique databas...

Local Taxation and Firm Employment: Evidence from Chinese Listed Companies∗

This paper examines the effects of province corporate income tax policies on firm employment. It uses A-share listed Chinese firms’ panel data for 2004 to 2014. To control for unobservable time-varying province characteristics, we employ a quadratic function of time to approximate the effect of time-varying province heterogeneity. We also construct an instrumental variable to deal with the pote...

Information Systems and Firm Competence: Evidence from Chinese Listed Companies

By using unbalanced panel data set for 76 firms in Chinese listed companies, this paper empirically study the relationship between information systems and firm competence under Chinese context with GLS regression method. This study draws such conclusions: (1) in the short term, the use of information systems has statistically significant negative impact on firm competence. (2) In the short term...

Tax Avoidance , Corporate Transparency , and Firm Value