Based on stakeholder theory, resource-based theory, and decision theory, this study
explores the relationship between information technology governance and internal …

In this paper, we discuss the managerial ability score (MA Score) developed in Demerjian et
al.(2012). In the first section, we provide an overview of the development of the score …

In this study, we analyzed the main tendencies of the digitization of the tax and customs
administration in Russia and worldwide. The main focus of this study is on the determination …

Human capital plays a substantial role in the corporate tax planning process, and thus a
firm's ability to attract, retain and motivate talented employees is a potential determinant of …

The aim of this paper is to assess an alternative method of estimating the amount of profit
shifting and corporate income tax revenue losses. We propose a nonstandard methodology …

Although many studies discuss the significant role of special purpose vehicles (SPVs) in the
corporate tax planning context, no prior empirical research exists on the value relevance of …

The price of a transaction between commonly controlled entities (related parties) is called a
transfer price and the process by which controlled entities set prices or returns for their …

Using a large sample of US firms between 2003 and 2019, this paper employs a novel firm-
level measure of tax policy uncertainty from conference call transcripts and finds that …

Recent years have seen a preponderance of accounting research using data envelopment
analysis (DEA) to measure efficiency. In this study, I examine the calculation of efficiency …

Purpose Recent accounting research using data envelopment analysis (DEA) measures firm
performance using accounting measures from annual reports, which are readily available …