In this paper, we present Nash bargaining models that describe foreign firms’ and host countries’ decisions on foreign direct investment (FDI) when host country product markets are characterized by certain types of market structures. We show that, under certain conditions, the host country and foreign parent firm (FP) are both better off in equilibrium if FP chooses to form a joint venture (JV)...

Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for and prosperity country. Still, a burden companies can reduce company profits. This study was conducted test effect Capital Intensity (CI), Institutional Ownership (KI), Firm Size (UK) on Aggressiveness. The data used secondary derived from financial stat...

Ownership types support information hiding by providing object-based encapsulation. However the static restrictions they impose on object accessibility can limit the expressiveness of ownership types. In order to deal with real applications, it is sometimes necessary to admit mechanisms for dynamically exposing otherwise encapsulated information. The need for policies and mechanisms to control ...

This paper shows, using a standard CAPM model of security prices in a world market, that even small countries can affect the price of domestically issued risky securities, while large countries can affect the prices of all securities. As a result, countries have the incentive to set tax rates such that in equilibrium investors tend to specialize in domestic securities, and net capital flows bet...

This study aims to determine the effect of sales growth on tax compliance in terms different aspects, namely, companies with government ownership. The presence an external auditor becomes a moderating variable that will strengthen or weaken compliance. sample uses data from World Bank Enterprise Surveys conducted by 2006-2018 as many 74 countries 335 companies. research is processed and analyze...

this study examined the relationship between psychological ownership dimensions and deviant behavior of physical education teachers in bojnourd city. this study was applied in terms of aim and descriptive - correlation in terms of data collection. the statistical population consisted of male and female physical education teachers in bojnourd city (n=160) and 113 teachers were randomly selected....