Tax avoidance and earnings management: a neural network approach for the largest European economies

Tax Avoidance and Geographic Earnings Disclosure

This study tests the relation between corporate tax avoidance and disclosure of geographic earnings. After the adoption of Statement of Financial Accounting Standards No. 131 in 1998, firms opting to no longer disclose geographic segment earnings in their financial reports experience a decrease in their worldwide effective tax rates through reduced foreign tax rates. These results are consisten...

Identification Of Key Sectors For Iran, South Korea And Turkey Economies: A Network Theory Approach

Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of ‎Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock ‎Exchange

Tax is the most important source of government financing, not only in developed countries, but also in developing countries. On the other hand, tax is one of the factors leading to the exclusion of company resources; therefore, identification of factors affecting taxation of companies is very important. So, the purpose of this study is to investigate the relationship between corporate character...

Institutional Ownership Differences and Earnings Management: A Neural Networks Approach

This study examines the association between different institutional investors’ ownership and earnings management practice using a neural networks approach. It investigates this relationship for a sample of 121 US firms. We examine also the effect of institutional ownership on the level of accruals management of firms having different information environment (S&P 500 versus non S&P 500). Results...

Providing a Model for Detecting Tax Fraud Based on the Personality Types of Corporate Financial Managers using the Neural Network Approach

One of the management measures to reduce tax liabilities is non-payment of taxes through tax fraud. Because personality factors may play a role in explaining tax ethics, examining personality traits and aspects of tax fraud can help to better understand the factors that influence tax decisions. The main purpose of this study is to provide a model for detecting tax fraud based on the personality...