Zobrazeno 1 - 10
of 68
pro vyhledávání: '"Christoph Watrin"'
Autor:
Robert Ullmann, Christoph Watrin
Publikováno v:
The European Journal of Comparative Economics, Vol 5, Iss 1, Pp 33-56 (2008)
Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case. Using an experimental approach, we examine whether f
Externí odkaz:
https://doaj.org/article/f5e819a0d38a47eb964879f9f4b179db
Publikováno v:
Advances in Scientific and Applied Accounting. :089-106
Purpose This study aims to examine whether tax avoidance determinants result in different levels of avoidance depending on the country and sector. Prior literature finds that firms in developed countries avoid taxes (Dyreng et al. 2008, 2017). Howeve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b5b00c1123ff4b5d016497370481a1de
https://doi.org/10.14392/asaa.2022150204
https://doi.org/10.14392/asaa.2022150204
Publikováno v:
Review of Accounting Studies. 26:1046-1087
We examine whether worker representation on corporate boards results in improved monitoring or payroll maximization. Several economic theories predict that worker representatives would use control and voting rights in the boardroom to transform firm
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b12cbd3448b04e4fe37b291fe95e63bb
https://doi.org/10.1007/s11142-021-09606-8
https://doi.org/10.1007/s11142-021-09606-8
Autor:
Christoph Watrin, Fabian Riegler
Publikováno v:
FinanzRundschau. 103:350-359
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::de567641b3b690124c519a08800967c4
https://doi.org/10.9785/fr-2021-1030803
https://doi.org/10.9785/fr-2021-1030803
Publikováno v:
Repositório Institucional da USP (Biblioteca Digital da Produção Intelectual)
Universidade de São Paulo (USP)
instacron:USP
Universidade de São Paulo (USP)
instacron:USP
This paper analyses the characteristics of transfer pricing (TP) rules across countries to create a classification of TP systems based on regulatory similarities. We apply hierarchical clustering method for the analysis of 57 qualitative and quantita
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6c90ddbfedb03e5d55a04970218ec3cf
https://doi.org/10.1016/j.inteco.2020.08.002
https://doi.org/10.1016/j.inteco.2020.08.002
Autor:
Christoph Watrin, Martin Thomsen
Publikováno v:
Steuer und Wirtschaft - StuW. 97:276-288
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::da6c686e388208af771b7a738bdd2db9
https://doi.org/10.9785/stuw-2020-970309
https://doi.org/10.9785/stuw-2020-970309
Several calls from practitioners and the relevant literature suggest that audit committee directors with industry expertise complement the knowledge of financial experts. Thus, this study examines market reactions to the voluntary appointment of new
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a9d450cfb518765d47033c28bb64476a
https://hdl.handle.net/10419/266664
https://hdl.handle.net/10419/266664
Publikováno v:
International Journal of Managerial Finance. 15:580-592
PurposeThe purpose of this paper is to test if companies with a greater concentration of management ownership (and thus more risk-averse managers) avoid less tax.Design/methodology/approachThe authors use a regression analysis with panel data, using
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b7a2ae78eb0599bb69c1a5df26372b1c
https://doi.org/10.1108/ijmf-04-2018-0117
https://doi.org/10.1108/ijmf-04-2018-0117
Publikováno v:
Family Business Review. 32:296-317
Family business research suggests that the population of family firms cannot be regarded as a homogenous group. Therefore, with respect to tax avoidance, we analyze the role of the founder as one dimension of family firm heterogeneity. Specifically,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae9305d93b40288d7fbcf7b8bb6309bb
https://doi.org/10.1177/0894486519831467
https://doi.org/10.1177/0894486519831467
Publikováno v:
Repositório Institucional da USP (Biblioteca Digital da Produção Intelectual)
Universidade de São Paulo (USP)
instacron:USP
Universidade de São Paulo (USP)
instacron:USP
PurposeThis study investigates the impact of different transfer pricing rules on tax-induced profit shifting. Existing studies create different enforcement rankings of countries based on specific transfer pricing provisions on the assumption that lar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b19d2a639f160bade3f807efb8d00407