Tax aggressiveness of family firms in emerging countries: How does resource-based view explain it?

نویسندگان
چکیده

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

How Does the Rivalry between Firms Explain the IT Capability Gap, Leanness, and Performance of Firms?

What is the role of IT capability in a competitive environment? Does IT capability contribute to the initiation of strategic actions within firms? To understand the relative position of IT in firms, we calculated the IT capability gap. This research has developed a research model in which the IT capability gap between two competing firms influences the leanness of a leading firm (Eroglu and Hof...

متن کامل

Developmental systems theory: what does it explain, and how does it explain it?

We examine developmental systems theory (DST) with two questions in mind: What does DST explain? How does DST explain it? To answer these questions, we start by reviewing major contributions to the origins of DST: the introduction of the idea of a "developmental system", the idea of probabilistic epigenesis, the attention to the role of information in the developmental system, and finally the e...

متن کامل

Investigation into Family Traits Impact on Tax Non –compliance of Family Firms (Case Study of Family Firms in Tehran Province)

Tax is one of the effective factors on the decisions and strategies of companies and decision makers in small and medium-sized family firms. The theoretical foundations and empirical evidence indicate that power structures, experiences and culture of family members of these companies can be considered as factors influencing tax aggressiveness. Therefore, the main objective of this study is to e...

متن کامل

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness

We study the stock price reaction to news about tax aggressiveness. We find that, on average, a company’s stock price declines when there is news about its involvement in tax shelters. The stock price decline is smaller for companies with relatively high effective tax rates, possibly because news about tax aggressiveness is more favorably viewed for those firms where public information would su...

متن کامل

Formation and Internationalization of It Firms of Pakistan: a Resource Based View

The purpose of this study is to explore the issues regarding formation and internationalization of IT firms of transition economies like Pakistan, the context of the study is resource based view (RBV). The research part is inductive, qualitative and based on case study. The study’s findings illustrate the subtleties of how various resources intervene with entrepreneur’s surroundings to formulat...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Entrepreneurial Business and Economics Review

سال: 2020

ISSN: 2353-883X,2353-8821

DOI: 10.15678/eber.2020.080306