Zobrazeno 1 - 10
of 30
pro vyhledávání: '"Christof Beuselinck"'
Autor:
Christof Beuselinck, Jochen Pierk
Publikováno v:
Review of Accounting Studies. Springer New York
The international dimension of multinational corporations creates opportunities for pursuing both global as well as local (i.e., unilateral subsidiary country) tax planning strategies. To date, however, researchers have limited insights into both the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::260a49591866fdcfb7a31afc2e2f9c26
https://pure.eur.nl/en/publications/2579c3a6-2137-47fe-a454-cd068465558b
https://pure.eur.nl/en/publications/2579c3a6-2137-47fe-a454-cd068465558b
Publikováno v:
Journal of International Accounting, Auditing and Taxation, 47:100471, 1-18. Elsevier BV
Steens, B, Roques, T, Gonnet, S, Beuselinck, C & Petutschnig, M 2022, ' Transfer pricing comparables : Preferring a close neighbor over a far-away peer? ', Journal of International Accounting, Auditing and Taxation, vol. 47, 100471, pp. 1-18 . https://doi.org/10.1016/j.intaccaudtax.2022.100471
Steens, B, Roques, T, Gonnet, S, Beuselinck, C & Petutschnig, M 2022, ' Transfer pricing comparables : Preferring a close neighbor over a far-away peer? ', Journal of International Accounting, Auditing and Taxation, vol. 47, 100471, pp. 1-18 . https://doi.org/10.1016/j.intaccaudtax.2022.100471
In a globalized economy, transfer pricing estimations are key in valuing international transactions between entities of multinational corporations (MNCs), and the use of uncontrolled peer group comparison methods are widespread. In the absence of uni
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::59a7176fa42d621f2afe1c484217e3d4
https://research.vu.nl/en/publications/1b3e6610-f537-438a-b0a3-a03342bed745
https://research.vu.nl/en/publications/1b3e6610-f537-438a-b0a3-a03342bed745
Publikováno v:
Journal of Corporate Finance
Journal of Corporate Finance, 2021, 69, pp.102027. ⟨10.1016/j.jcorpfin.2021.102027⟩
Journal of Corporate Finance, Elsevier, 2021, 69, pp.102027. ⟨10.1016/j.jcorpfin.2021.102027⟩
Journal of Corporate Finance, 2021, 69, pp.102027. ⟨10.1016/j.jcorpfin.2021.102027⟩
Journal of Corporate Finance, Elsevier, 2021, 69, pp.102027. ⟨10.1016/j.jcorpfin.2021.102027⟩
We examine the relation between employee protection legislation and corporate cash holdings. Our rationale rests on the notion that higher labor adjustment costs increase a firm's operating leverage making firms to adjust their liquidity management b
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https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d89e622bb606e0618f593c4c303dc85f
https://lirias.kuleuven.be/handle/123456789/676995
https://lirias.kuleuven.be/handle/123456789/676995
Autor:
Christof Beuselinck
Publikováno v:
The International Journal of Accounting
The International Journal of Accounting, 2020, 55 (01), pp.2080001. ⟨10.1142/S1094406020800013⟩
The International Journal of Accounting, 2020, 55 (01), pp.2080001. ⟨10.1142/S1094406020800013⟩
International audience
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0526c356464cbb7aa27426cad2f451d8
https://hal.archives-ouvertes.fr/hal-03138940
https://hal.archives-ouvertes.fr/hal-03138940
Publikováno v:
Journal of Business Finance & Accounting. 44:558-592
We investigate the role of foreign shareholders in improving the quality of accounting information provided by firms domiciled in countries with low de facto institutional quality. Using a sample of firms from four South-European countries (Greece, I
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ba5d3f87c8d7d8dd8416e7cc0355172
https://doi.org/10.1111/jbfa.12239
https://doi.org/10.1111/jbfa.12239
Publikováno v:
The Accounting Review
The Accounting Review, 2019, 94 (4), pp.45-76. ⟨10.2308/accr-52274⟩
Accounting Review, 94(4), 45-76. American Accounting Association
The accounting review
The Accounting Review, 2019, 94 (4), pp.45-76. ⟨10.2308/accr-52274⟩
Accounting Review, 94(4), 45-76. American Accounting Association
The accounting review
Using a large sample of multinational corporations (MNCs), we examine the location of earnings management within the firm. We posit and find that MNCs manage their consolidated earnings through an orchestrated reporting strategy across subsidiaries o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1855939a217bc12b69ba969983329919
https://hal.archives-ouvertes.fr/hal-01914626
https://hal.archives-ouvertes.fr/hal-01914626
Publikováno v:
SSRN Electronic Journal.
This study provides a guide to accounting research on private firms with an emphasis on the European setting. We start by providing an overview of private firm financial reporting regulation in Europe and indicate how this institutional framework can
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f5a0c8eaa970ca8ad5cbdfe455a24b8
https://doi.org/10.2139/ssrn.3496543
https://doi.org/10.2139/ssrn.3496543
Autor:
Christof Beuselinck, Yan Du
Publikováno v:
Corporate Governance: An International Review. 25:100-115
Manuscript Type Empirical Research Question/Issue We examine determinants of cash holdings in Chinese subsidiaries of US multinational corporations (MNCs), a setting where growth opportunities make cash holdings desirable for investment opportunities
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https://explore.openaire.eu/search/publication?articleId=doi_________::95624fe11cb0a549263e6e6e8c2705d6
https://doi.org/10.1111/corg.12176
https://doi.org/10.1111/corg.12176
Autor:
Christof Beuselinck, Arnt Verriest
Publikováno v:
The Routledge Companion to Fair Value in Accounting ISBN: 9781315621876
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0011a4c5e1c38a840fc12f76a9802bd
https://doi.org/10.4324/9781315621876-7
https://doi.org/10.4324/9781315621876-7
Publikováno v:
SSRN Electronic Journal.
This study investigates whether firms with aggressive tax planning strategies have less readable financial reports. In theory, tax-planning increases firm value through tax savings but can lead to a discount if applied too aggressively. Therefore, ma
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fb629a4330ed4f2fa3a0610fe61c6ecb
https://doi.org/10.2139/ssrn.3261115
https://doi.org/10.2139/ssrn.3261115