Does public country‐by‐country reporting deter tax avoidance and income shifting? Evidence from the European banking industry
P Joshi, E Outslay, A Persson… - Contemporary …, 2020 - Wiley Online Library
In this study, we examine the effect of increased tax transparency on the tax planning
behavior of European banks. In 2014, the European Union introduced public country‐by …
behavior of European banks. In 2014, the European Union introduced public country‐by …
Leased capital and the investment-q relation
Leased capital accounts for a large fraction of US public firms' total productive physical
capital. In this paper, we extend the neoclassical investment q theory with financial frictions …
capital. In this paper, we extend the neoclassical investment q theory with financial frictions …
Clarification or confusion: A textual analysis of ASC 842 lease transition disclosures
We study the transition disclosures in firms' 10-K filings preceding the mandatory adoption of
Accounting Standards Codification 842 on leases. We find that ASC 842 transition …
Accounting Standards Codification 842 on leases. We find that ASC 842 transition …
Impact of ASC 842 on Key Financial Ratios and Value Relevance
SD Wojtas, MC Noraberg - 2024 - biopen.bi.no
In 2016, the Financial Accounting Standard Board (FASB) issued Accounting standard
Codification (ASC) Topic: 842 Leases, replacing the previously criticized ASC 840. After a …
Codification (ASC) Topic: 842 Leases, replacing the previously criticized ASC 840. After a …
Capitalization versus Disclosure: The Balance Sheet Effects of Capitalization on Operating Lease Activity
Y Yoon - 2020 - scholarspace.manoa.hawaii.edu
Beginning in 2019, US public companies are required to capitalize operating leases under
the new accounting lease standard, ASC 842. While the standard changes the accounting …
the new accounting lease standard, ASC 842. While the standard changes the accounting …