Pacific Accounting Review: Volume 31 Issue 4

Guest editorial

Julie Harrison, Lisa Marriott, Sue Yong, Rob Vosslamber

CSR and tax: a study in the transition from an ‘aggregate’ to ‘real entity’ view of corporations

Bronwyn McCredie, Kerrie Sadiq

The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax…

The effect of components of tax saving on tax disclosure: A panel data approach in Malaysian listed companies

Mahfoudh Hussein Mgammal

The purpose of this study is to examine the impact of tax planning (TP), which measured by the component of tax saving (TS), namely, permanent differences (PDs), temporary…

Business tax to value-added tax reform in China

Zhiyuan Wang, Jagdeep Singh-Ladhar, Howard Davey

This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax…

Progressive tax: a proposal for customer loyalty programmes

Teresa Michelle Pidduck, Karen Odendaal, Michelle Kirsten, Lauren Anne Pleace, Kaylee De Winnaar

The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS…

A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region

Nizar Mohammad Alsharari

The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the direction…

Intellectual capital efficiency and bank’s performance: A comparative study after the global financial crisis

Amina Buallay, Richard Cummings, Allam Hamdan

Intellectual capital (IC) plays a pivotal role in the high-tech and knowledge-based economic sectors. With the emergence of FinTech, which, with respect to the banking sector, is…

Economies of scale: the case of KiwiSaver fees

Aaron Gilbert, Ayesha Scott, Shuohan Xu

International evidence of economies of scale in mutual funds is mixed. KiwiSaver offers an interesting opportunity to examine economies of scale given its growth from a new scheme…

Meaning, perceptions and use of lean – a New Zealand perspective

Kim Thornton, Nirmala Nath, Yuanyuan Hu, Jing Jia

This study aims to explore how lean and lean dimensions are perceived by senior managers in New Zealand (NZ). The authors use Searcy’s (2004) framework to establish how lean…