The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure,
2025
University of Economics and Law , Ho Chi Minh City, Vietnam and Vietnam National University, Ho Chi Minh City, Vietnam
The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen
The Indonesian Capital Market Review
The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022. Research results have shown that initially, when businesses carry out tax avoidance, it will reduce the capital structure of the business because the marginal benefits received from tax avoidance are lower than the marginal costs from tax avoidance. However, after businesses carry out tax avoidance and the benefits from …
Earnings Management In Borsa Istanbul During Seasoned Equity Offerings,
2025
Marmara University
Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik
The Indonesian Capital Market Review
To increase share prices during the issuance of seasoned equity shares, firms may be motivated to boost earnings through earnings management, particularly just before the offering. This study examines the earnings management practices of non-financial firms listed in Borsa Istanbul and surrounding seasoned equity offerings. Using the cross-sectional Modified Jones and Roychowdhury (2006) models, both accrual-based and real earnings management practices were analyzed from 2005 to 2018. The sample consists of 120 rights offerings within the research period. The results indicate that firms listed on Borsa Istanbul did not engage in earnings management the year before the offering. Instead, earnings …
Subject Index, 12 Months Ended March 1982,
2025
University of Mississippi
Subject Index, 12 Months Ended March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended March 1982,
2025
University of Mississippi
Author Index, 12 Months Ended March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Egger On The Irs Reorganization,
2025
University of Mississippi
Washington Report: Egger On The Irs Reorganization, Kenneth F. Thomas, Garland Dorries
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Sec. 704(B): Problems With The “Substantial Economic Effect” Standard,
2025
University of Mississippi
Sec. 704(B): Problems With The “Substantial Economic Effect” Standard, Harvey L. Coustan
Tax Adviser
No abstract provided.
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I),
2025
University of Mississippi
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Debt/Equity Regulations: Round 3,
2025
University of Mississippi
Debt/Equity Regulations: Round 3, Burton M. Mirsky, Robert Willens
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 13, Number 3, March 1982,
2025
University of Mississippi
The Tax Adviser, Volume 13, Number 3, March 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended February 1982,
2025
University of Mississippi
Subject Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended February 1982,
2025
University of Mississippi
Author Index, 12 Months Ended February 1982, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions,
2025
University of Mississippi
Washington Report: New Debt/Equity Proposed Regs. Adopt Some Tax Division Suggestions, Kenneth F. Thomas, Garland Dorries, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Limitation On Investment Interest Expense,
2025
University of Mississippi
Limitation On Investment Interest Expense, Kenneth Marx
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii),
2025
University of Mississippi
Planning For Loans To Participants From Qualified Plans After Erisa (Part Ii), Vincent L. Holman, Ira S. Feldman
Tax Adviser
No abstract provided.
