Tax Law (Books and Journals)
6116 results for Tax Law (Books and Journals)
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International Review of Finance
From No. 1-1, March 2000
to No. 19-3, September 2019
Wiley, 2021
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BRICS Law Journal
From No. 1-1, January 2014
to No. 7-2, April 2020
BRICS Law Journal, 2020
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Introducción a la fiscalidad internacional
Instituto Mexicano de Contadores Públicos, 2016
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Estándares/Normas Internacionales de Aseguramiento de la Información Financiera
by:
Ediciones de la U, 2015
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Derecho fiscal internacional
by:
Marcial Pons, 2010
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Manual on Fiscal Transparency
International Monetary Fund, 2008
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Manual de transparencia fiscal
International Monetary Fund, 2008
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Manual de derecho tributario internacional
by:
Corporación Editora Nacional, 2006
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Convenios para evitar la doble imposición internacional: interpretación, procedimiento amistoso y arbitraje
Edersa, 2003
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Derecho tributario internacional
by:
Corporación Editora Nacional, 1990
- Recomendaciones para una transformación digital exitosa de un departamento legal 'In House
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¿Cómo elegir una buena joya?
Se tiene registrado que desde hace mas de cien mil años de antigüedad en una cueva en África una mujer portaba un collar hecho de conchas con perforación como decoración. Desde el principio de los tiempos el hombre ha sentido la necesidad de embellecerse por medio de artículos como joyería no solo para verse bien, si no para pertenecer a cierto nivel socioeconómico. Es por eso que hoy en día hay...
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Entelequia
Hace unos años había un barquito de papel, iba hacia la deriva, sin rumbo ni dirección. Navegando conforme las corrientes del mar, pero dicho barquito no se iba a dar por vencido, a pesar de que venía ola tras ola, y una más grande que la otra, iba a ser lo único que podía hacer, lo cual era navegar
- Tengo un abogado mal agradecido que se retiró de la firma.' Reflexiones sobre la Institucionalización
- Gala de premios y reconocimientos
- Carta al Lector
- Tipos de proyectos inmobiliarios y contrucción
- La importancia de la asesoría continua y especializada en los proyectos inmobiliarios
- SUR Desarrollos: Desarrollo inmobiliario con visión de ciudad, comunidad y futuro
- Desarrollos inmobiliarios perspectiva financiera y su adecuada planeación fiscal
- El ordenamiento territorial y su importancia en el desarrollo inmobiliario
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Dividend payment and financial restatement: US evidence
Purpose: The purpose of this paper is to investigate the impact of financial restatement on corporate dividend payment. Firms that announce financial restatements rupture their corporate reputation and adversely affect investors’ confidence. Consequently, firms must attempt to regain lost reputation and market confidence. Design/methodology/approach: This study uses the US regulatory setting to...
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Dividend payment and financial restatement: US evidence
Purpose: The purpose of this paper is to investigate the impact of financial restatement on corporate dividend payment. Firms that announce financial restatements rupture their corporate reputation and adversely affect investors’ confidence. Consequently, firms must attempt to regain lost reputation and market confidence. Design/methodology/approach: This study uses the US regulatory setting to...
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The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
Purpose: This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms. Design/methodology/approach: Using a sample of 130 German-listed (Deutscher Aktienindex, Mid Cap dax and Small caps Index) firms from 2010 until 2019, this study investigated the impact of audit committee size, audit...
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The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
Purpose: This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms. Design/methodology/approach: Using a sample of 130 German-listed (Deutscher Aktienindex, Mid Cap dax and Small caps Index) firms from 2010 until 2019, this study investigated the impact of audit committee size, audit...
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Determinants of wine firms’ performance: the Iberian case using panel data
Purpose: In the macroeconomic environment of the Iberian Peninsula, this paper aims to understand which factors, intrinsic to management, affect the performance of wine companies. Design/methodology/approach: The sample comprises 3,113 wine Iberian companies between 2011 and 2018. This study has used the panel data methodology, specifically the generalized method of moments system estimation...
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Determinants of wine firms’ performance: the Iberian case using panel data
Purpose: In the macroeconomic environment of the Iberian Peninsula, this paper aims to understand which factors, intrinsic to management, affect the performance of wine companies. Design/methodology/approach: The sample comprises 3,113 wine Iberian companies between 2011 and 2018. This study has used the panel data methodology, specifically the generalized method of moments system estimation...
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On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board
Purpose: This paper aims to examine whether and how females on the board of directors affect US-listed companies’ merger and acquisition (M&A) decisions. Specifically, the paper concerns the impact of females in the boardroom on the likelihood and type of M&A deals (i.e. foreign vs domestic acquisitions and listed vs unlisted acquisitions). Design/methodology/approach: Archival data of M&A deals
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On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board
Purpose: This paper aims to examine whether and how females on the board of directors affect US-listed companies’ merger and acquisition (M&A) decisions. Specifically, the paper concerns the impact of females in the boardroom on the likelihood and type of M&A deals (i.e. foreign vs domestic acquisitions and listed vs unlisted acquisitions). Design/methodology/approach: Archival data of M&A deals
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Determinants of eXtensible business reporting language adoption: an institutional perspective
Purpose: This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level. Design/methodology/approach: The authors use a large sample of 175 developed and developing countries over 14 years. Data is obtained from different sources including, World Development Indicators, the Reports on the Observance of...
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Determinants of eXtensible business reporting language adoption: an institutional perspective
Purpose: This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level. Design/methodology/approach: The authors use a large sample of 175 developed and developing countries over 14 years. Data is obtained from different sources including, World Development Indicators, the Reports on the Observance of...
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Management or market variables in the assessment of corporate performance? Evidence on a bank-based system
Purpose: This paper aims to study the influence of some company-specific characteristics, corporate governance factors and macroeconomic factors on the Portuguese companies’ performance. Design/methodology/approach: To achieve this aim, the authors have used data from 39 Euronext Lisbon companies for the period between 2014 and 2019. The authors used panel data methodology, specifically the...
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Management or market variables in the assessment of corporate performance? Evidence on a bank-based system
Purpose: This paper aims to study the influence of some company-specific characteristics, corporate governance factors and macroeconomic factors on the Portuguese companies’ performance. Design/methodology/approach: To achieve this aim, the authors have used data from 39 Euronext Lisbon companies for the period between 2014 and 2019. The authors used panel data methodology, specifically the...
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The value-relevance of social media activity of Finnish listed companies
Purpose: The use of social media tools by companies is common, but the links between the use of multiple social media tools by companies and stock price changes are largely unknown. Therefore, this study aims to analyze the value-relevance of social media activities on Facebook (FB), Instagram (IG), LinkedIn (LI), Twitter (TW) and YouTube (YT). Design/methodology/approach: Stock market data and...
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The value-relevance of social media activity of Finnish listed companies
Purpose: The use of social media tools by companies is common, but the links between the use of multiple social media tools by companies and stock price changes are largely unknown. Therefore, this study aims to analyze the value-relevance of social media activities on Facebook (FB), Instagram (IG), LinkedIn (LI), Twitter (TW) and YouTube (YT). Design/methodology/approach: Stock market data and...
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Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
Purpose: The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market. Design/methodology/approach: Data were collected from the annual reports of all 22 listed non-financial firms over a five-year...
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Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
Purpose: The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market. Design/methodology/approach: Data were collected from the annual reports of all 22 listed non-financial firms over a five-year...
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Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage
Purpose: This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the mediating role of corporate leverage on the ownership concentration–Covid-19 disclosure relationship. Design/methodology/approach: This paper uses automated textual analysis to measure Covid-19 disclosure in annual reports....
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Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage
Purpose: This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the mediating role of corporate leverage on the ownership concentration–Covid-19 disclosure relationship. Design/methodology/approach: This paper uses automated textual analysis to measure Covid-19 disclosure in annual reports....
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Corporate risk disclosure and key audit matters: the egocentric theory
Purpose: This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers. In particular, it investigates the association between the level of risk information disclosed by auditors (key audit matters [KAMs]) and the level of corporate narrative risk disclosure. Design/methodology/appr