Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Antonio De Vito"'
Autor:
Antonio De Vito, Martin Jacob
Publikováno v:
Journal of Financial and Quantitative Analysis. :1-35
We examine how creditor rights affect the trade-off between non-debt and debt tax shields. Using four bankruptcy reforms and a panel of private and public firms from Italy, we show that laws empowering creditors reduce tax avoidance and increase debt
Autor:
Antonio De Vito
Publikováno v:
Responsible Finance and Accounting ISBN: 9781003317333
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37164b34206c44f7d3e2bff8cc9ba89f
https://doi.org/10.4324/9781003317333-10
https://doi.org/10.4324/9781003317333-10
We examine whether disclosure readability affects investor disagreement following earnings announcements. Analyzing annual announcements by U.S.-listed firms between 2007 and 2018, we find that firms with lower disclosure readability experience highe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4fc295542ffe493b1a57574376971029
https://hdl.handle.net/11565/4054457
https://hdl.handle.net/11565/4054457
Publikováno v:
SSRN Electronic Journal.
Autor:
Antonio De Vito, Juan-Pedro Gomez
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
This paper examines whether the profit-shifting trend in Europe during 2003-2013 can be explained by tax policy changes. Consistent with prior literature, we find that affiliates' profits are sensitive to tax rate changes. However, we document that t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::edfe1bf59b212add483eac8ce9057f75
https://hdl.handle.net/11585/903176
https://hdl.handle.net/11585/903176
Autor:
Antonio De Vito, Francesco Grossetti
This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It
Publikováno v:
SSRN Electronic Journal.
This paper studies how tax increases transmit across countries through multinationals’ internal networks of subsidiaries. Using a large subsidiary-level dataset of European firms and several exogenous tax hikes, we find that local business units cu
Autor:
Antonio De Vito, Juan-Pedro Gomez
Publikováno v:
Journal of Accounting and Public Policy
In this paper, we investigate how the COVID-19 health crisis could affect the liquidity of listed firms across 26 countries. We stress-test three liquidity ratios for each firm with full and partial operating flexibility in two simulated distress sce