Výsledky vyhledávání - "Milda Tylaite"

The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms

Autor: Niclas Hellman, Henrik Nilsson, Milda Tylaite, Derya Vural

Publikováno v: European Accounting Review. 31:1175-1205

In 2014, all larger Swedish private firms were required, at short notice, to adopt a new reporting standard (K3) based on IFRS for SMEs (2009 version). Using this shock to the reporting environment, we study the effects of the new reporting standard

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::baefedb38e09db701a890f2dcdc88497
https://doi.org/10.1080/09638180.2022.2085758

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Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms

Autor: Ting Dong, Milda Tylaite, Ryan Wilson

Publikováno v: Accounting and Business Research. :1-33

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6bf5015051cf90d7f5800e5524a60531
https://doi.org/10.1080/00014788.2022.2063105

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Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency

Autor: Milda Tylaite, Henrik Nilsson, Juha-Pekka Kallunki, Tomas Hjelström

Publikováno v: European Accounting Review. 29:493-520

We analyze executives’ (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms. We develop various measures of executives’ personal t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c6637370cf37f497110e0be3db148073
https://doi.org/10.1080/09638180.2019.1642222

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