Table of contents
The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers
Yuen Hoong Voon, Anna Che Azmi, Sharmila JayasingamThis study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers.
Board characteristics, ownership concentration and SME IPO underpricing
Nischay Arora, Balwinder SinghThis study aims to explore the moderating impact of governance structure, that is, board characteristics including board size, board independence, board committees and ownership…
A contingency-based accountability and governance framework for the non-profit sector in the post-COVID-19 era
Hedy Jiaying HuangThe COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance…
How accountants responded to the financial fallout owing to the COVID-19 pandemic
Vida Botes, Howard Davey, Daniel Esposo, Bruce Rust SmitBefore the COVID-19 pandemic, the last time a crisis affected businesses worldwide by putting economies into hibernation was in 1918 – the Great Influenza Pandemic. Environmental…
A comparative analysis of capital structure of G-20 firms on regional basis
Muhammad Riaz, Shu Jinghong, Umar Iqbal SiddiqiThe purpose of this study is to illuminate financial commitment of a firm vis-a-vis corporate behavior of 519 reported fabric businesses in G-20 states. This study also aims to…
The increasing number of subsidiaries and stock price crash risk: evidence from the Chinese stock market
Saisai Li, Qianhua Lei, Liuyang RenWith the development of the economy, an increasing number of listed companies form subsidiaries in China. Though the increase in the number of subsidiaries affects the…
Do board secretaries influence annual report readability?
Wenzhang Sun, Jiawei Zhu, Xuhui WangThe purpose of this study is to investigate the impact of board secretaries’ characteristics on annual report readability using an original method that evaluates the readability…
Do state tax changes affect corporate tax aggressiveness? US evidence
Dawei Jin, Hao Shen, Haizhi Wang, Desheng YinThe purpose of this paper is to empirically explore whether and to what extent the changes in state corporate income tax rates affect corporate tax aggressiveness.
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen