Corporate tax planning and corporate tax disclosure

Mgammal, Mahfoudh Hussein

doi:10.1108/medar-11-2018-0390

Cited by 14 publications

(22 citation statements)

References 83 publications

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“…year of publication, study quality), so, we eliminated some of them depending on study quality. In several cases, articles with titles or abstracts containing any combination of the search terms addressing themes other than corporate entrepreneurship and were excluded from the sample (Mgammal, 2019). At the same time, articles addressing aspects of corporate entrepreneurship (e.g.…”

Section: A Conceptual Viewmentioning

confidence: 99%

The bottleneck of intrapreneurship: are social positions and held expectations constraints in organizations’ entrepreneur process? A conceptual view

Begeç

Arun

2020

JEEE

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Purpose This study aims to develop conceptual arguments about intrapreneurship relative to role theory. Design/methodology/approach The challenge to the intrapreneurship concept is that no single or combination of personality traits, individual characteristics or attitudes can fulfill the causes of the phenomenon, as these factors are context-bound. One explanation for individual- and macro-level contrasting outcomes is the diverging effect of expectations. The structural and interactionist perspective of sociology is used to understand the intrapreneurship concept because intrapreneurs live within a society and shape their course per the expectations of others. Findings Intrapreneurs have been trying to infer about what is seen as crucial individually related to interactions within the existing context; more importantly, acting in an intrapreneurship role can be defined and learned by expectations. Practical implications With the convenient expectations from other members, families or environments, organization members will value the innovation and self-direction of intrapreneurship more highly that such a taste for an acting role may be an important factor in the decision to become an intrapreneur. Originality/value To the best of the authors’ knowledge, the paper emphasized for the first time that the consequences of exposure to social expectations for the development of intrapreneur roles, particularly the broad portfolios of skills and motivation, are relevant to intrapreneurship. Previous approaches depend on individuals, organizations or the environment to have different approaches to likely employees to be intrapreneurs. The paper first argues that context is important for understanding how and why context can be linked to individual intrapreneurs and how intrapreneurship can be defined as roles rather than a task or unique potential entrepreneurs.

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Section: A Conceptual Viewmentioning

confidence: 99%

The bottleneck of intrapreneurship: are social positions and held expectations constraints in organizations’ entrepreneur process? A conceptual view

Begeç

Arun

2020

JEEE

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“…The relationship between the effectiveness of tax audits, tax laws, and the use of specialized information system tools, the use of information system tools can be activated. The results showed that tax auditors can track tax violations correctly, and better tax auditor training in the use of information systems [20,21]. Other studies are factors that influence the effectiveness of tax audits in Tanzania, the research findings indicate that there are five main important factors for the effectiveness of tax audits; i.e.…”

Section: Literature Reviewmentioning

confidence: 99%

The Effect of Market Performance, Corporate Governance and Examination of Corporate Taxes with Tax Amnesty as Moderators

Faisal

Murwaningsari

Mayangsari

et al. 2020

JEMT

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The purpose of this study is to examine and analyze the effect of market performance, corporate governance, tax audits toward corporate tax, and the role of the tax amnesty in moderating the relationship between market performance, corporate governance, and tax audits toward corporate tax. The unit of analysis is a public company (corporate taxpayers), with a purposive sampling sample of manufacturing industry companies listed on the Indonesia Stock Exchange and meeting the sampling criteria of 52 companies in the 2014-2017 period.The results of the study are that market performance is not proven to have a positive effect on corporate tax, this shows that the higher market performance as measured by Tobin’s Q does not have an impact on corporate tax increases; Corporate governance is not proven to have a positive effect on corporate tax, this shows that the higher corporate governance does not automatically raise corporate taxes; Tax audits have a positive impact on corporate taxes, this indicates that the higher the examination of taxes carried out, the corporation tax will increase; Tax amnesty has not been proven to strengthen the positive influence of market performance, corporate governance and tax audits of corporate taxes. For the sensitivity model with ETR, none of the proposed hypotheses has been proven.

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“…Hoffman's tax planning theory discusses that management has the incentives to legally avoid paying corporate taxes in order to increase the distributable profits. Profitability is a widely used indicator to measure performance [56]. According to this theory, tax planning activities are desirable when it is possible to minimise the taxable income without jeopardizing the accounting income.…”

Section: Corporate Tax Avoidance and Earnings Managementmentioning

confidence: 99%

Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria

Abubakar¹,

Mansor²,

Wan-Mohamad³

2021

ujaf

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Financial statements are supposed to convey comprehensive information about firms' financial position, performance and changes in financial positions to assist a wide range of users in making economic decisions. Audited financial statements provide independent assurance that the information presented by management about the company's financial performance and positions are true and fair. However, even with audited financial statements, there is no guarantee of zero risk of financial statements manipulation. The art of manipulating the reported earnings to achieve pre-set objectives is termed as earnings management and it can be categorized into real or accrual earnings manipulations. This study extends existing research on the real earnings management by examining the effects of corporate tax avoidance and free cash flow on real earnings management in Nigeria. The analyses involve a sample of 72 non-financial firms with 360 firm-year observations for a five-year period (2014)(2015)(2016)(2017)(2018). Data was obtained from the annual reports of these companies as well as from Thompson Reuters and Bloomberg databases. Multiple regression technique was used to test the model studied. The results show that both corporate tax avoidance and free cash flow increase management's real earnings manipulation activities. The study can benefit policymakers, shareholders, and regulators on the importance of effective internal control mechanisms to help curtail real earnings manipulations and improve the quality of reported financial statements.

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Corporate tax planning and corporate tax disclosure

Cited by 14 publications

References 83 publications

The bottleneck of intrapreneurship: are social positions and held expectations constraints in organizations’ entrepreneur process? A conceptual view

The bottleneck of intrapreneurship: are social positions and held expectations constraints in organizations’ entrepreneur process? A conceptual view

The Effect of Market Performance, Corporate Governance and Examination of Corporate Taxes with Tax Amnesty as Moderators

Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria

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