Author Contact: David E. Giles, Dept. of Economics, University of Victoria, P.O. Box 1700, STN CSC, Victoria, B.C., Canada V8W 2Y2; e-mail: [email protected]; Phone: (250) 721-8540; FAX: (250) 721-6214 Abstract We model the durations between firms’ “Initial Public Offerings” (IPOs) and their subsequent “Seasoned Equity Offerings” (SEOs) in China during the period from 1 January 2001 to 1 July 2006...

Tax planning, which has an important place in financial is the systematic way of avoiding tax accordance with laws. In this process, R&D expenditures constitute a shield for firms to decrease their base. The purpose study examine whether planning affects expenditures. sample includes 564 firm-year observations over period 2008-2019 listed operating BIST-Manufacturing sector and spending R&a...

This research aims to analyze the effect of managerial ownership,firm size, non debt tax shield and operating leverage on capital structure. uses a quantitative approach with causal associative type. The data used in this study are annual reports sector manufacturing listed Indonesia Stock Exchange 2017-2020. Using purposive sampling method we obtained by 272 sample from 68 companies conducted ...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

The purpose of this study is to determine the effect business risk, non-debt tax shield and tangibility on capital structure with firm size as a moderating variable, by analyzing testing. objects in are companies listed Jakarta Islamic Index for 2015-2019 periode. sampling technique used purposive which included 19 samples. analysis method research multiple linear regression Moderated Regressio...

Research background: Deteriorating economic conditions and the risk of an impending crisis underline need for significant profit optimization, especially in area taxation. Purpose article: The aim this paper is to analyse evaluate creation a tax shield V4 countries on theoretical level confront these findings with value total question. Methods: This study uses method two-way analysis variance i...

soil-dwelling mites and among them gamasina (acari, mesostigmata) are widely distributed in soils, rich in species and have great ecological significance in the respective ecosystems. a survey was conducted to study laelapidae (mesostigmata) mites in ahwaz (khuzestan province), iran during 2010-2012. samples were taken from soil and litters and then mites extracted using berlese funnel, cleared...

Abstract The aim of this research was to examine how profitability, liquidity, tangibility, and non-debt tax shield impact the capital structure manufacturing companies listed on IDX during period 2017-2021, with institutional ownership as a moderating factor. sample selected using purposive sampling based predetermined criteria, panel data regression analysis used for analysis. hypothesis test...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...