Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Raquel Meyer Alexander"'
Publikováno v:
Business Horizons. 58:363-369
Valued at $80 billion annually, state and local tax incentives are an important source of capital for expanding or relocating businesses. Using Tesla's recent $1.4 billion megadeal in Nevada as an example, we outline best practices for negotiating in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::282998aa2de5b9df4adb02758598ad98
https://doi.org/10.1016/j.bushor.2015.03.001
https://doi.org/10.1016/j.bushor.2015.03.001
Autor:
Raquel Meyer Alexander, Megan F. Hess
Publikováno v:
Issues in Accounting Education. 30:311-327
This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24930fe15d968fa23f78a2b0fe043bcf
https://doi.org/10.2308/iace-51178
https://doi.org/10.2308/iace-51178
We investigate the interaction of debt covenants and tax accounting on the adoption of Financial Interpretation No. 48 (FIN 48). We examine how firms respond to the potential tightening of covenant slack upon FIN 48 adoption and whether these actions
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::88e1439eaecb1715958271f58521ed11
https://doi.org/10.1108/s1058-749720170000024008
https://doi.org/10.1108/s1058-749720170000024008
Publikováno v:
Business Horizons. 57:161-167
The growing influence of social media on financial performance reporting creates opportunities and challenges for both executives and corporate communications teams. This Accounting Matters feature provides background on current business reporting pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6a292aaf5610f7b9145e523bf95c8a1a
https://doi.org/10.1016/j.bushor.2013.10.009
https://doi.org/10.1016/j.bushor.2013.10.009
Autor:
Raquel Meyer Alexander
Publikováno v:
Business Horizons. 56:543-549
As increasing pressures on government budgets lead to austerity measures, a growing number of protesters, corporate watchdog groups, and policymakers are shining the light on worldwide corporate tax avoidance. Current and proposed disclosures at the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::33781aebcf3ac87eeb1600a0a6be1792
https://doi.org/10.1016/j.bushor.2013.06.003
https://doi.org/10.1016/j.bushor.2013.06.003
Publikováno v:
SSRN Electronic Journal.
Academic researchers and the public have long shared an interest in whether and how corporate political activity is related to taxes and tax policy. In this review, we synthesize 29 empirical studies on tax-related corporate political activity into a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa0493319477727ad66300eb9524aff8
https://doi.org/10.2139/ssrn.2841803
https://doi.org/10.2139/ssrn.2841803
Publikováno v:
Research in Accounting Regulation. 23:160-166
SEC Staff Accounting Bulletin No. 74 (SAB 74, U.S. Securities, 1987 ) requires registrants to provide information about the predicted financial statement effect of an enacted but not yet adopted accounting standard. The objectives of SAB 74 disclosur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e64efd1e042defea501c3f342241dffe
https://doi.org/10.1016/j.racreg.2011.06.001
https://doi.org/10.1016/j.racreg.2011.06.001
Section 529 college savings plans are tax-favored investment vehicles, which saw tremendous growth after the Economic Growth and Tax Relief Reconciliation Act of 2001 expanded 529 plan benefits to include tax-free distributions for qualified higher e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41b50fb2edd87f19d5492fbea5ef502d
https://doi.org/10.1108/s1058-749720150000022002
https://doi.org/10.1108/s1058-749720150000022002
Publikováno v:
Behavioral Research in Accounting. 18:207-217
Although behavioral research is increasingly relying upon the Internet for data collection, few Internet-based experimental accounting studies have been published. Bryant et al. (2004) discuss the advantages and disadvantages of Internet-based resear
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::455e9a9d0563879404f096d9873a58f5
https://doi.org/10.2308/bria.2006.18.1.207
https://doi.org/10.2308/bria.2006.18.1.207