Incentives for corporate tax planning and reporting: Empirical evidence from Australia

Incentives for corporate tax planning and reporting: Empirical evidence from Australia

This study extends prior research on the willingness of firms to significantly decrease their corporate taxes. It specifically examines the associations between corporate tax avoidance and the reported significant uncertainty of a firm’s tax position, the tax expertise and tax affiliations of its directors, and the performance-based remuneration incentives of its key management personnel. Based...

Incentives and Disincentives for Corporate Environmental Reporting

The year 2000 saw the launch of AA1000, an ethical standard designed to enable corporate ethical performance to be judged. If such ethical performance is interpreted as social and environmental behaviour our view is that it may lead to more social and environmental reporting. Yet the willingness to communicate corporate social and environmental performance still seems to be limited. Of the soci...

Investment incentives and corporate tax asymmetries

a r t i c l e i n f o Recent facts on the importance of corporate losses motivate more careful study of the impact of tax incentives for investment on firms that lose money. I model firm investment decisions in a setting featuring financing constraints and carrybacks and carryforwards of operating losses. I estimate investment responses to tax incentives allowing effects to vary with cash flows...

Tax Incentives: Issue and Evidence

An Empirical Investigation of the Relation between Corporate Sustainability Performance (CSP) and Corporate Value: Evidence from Iran

This study provides an empirical evidence on how Corporate Sustainability Performance (CSP), is reflected in the corporate value. Using a theoretical framework combining Legitimacy theory, Stakeholder theory and Agency theory, a set of hypotheses that relate the corporate value to CSP is examined. For a sample of Iranian firms, 28 components with four dimensions as Community, Environment, Emplo...