The Experts below are selected from a list of 138678 Experts worldwide ranked by ideXlab platform
Wayne B. Thomas - One of the best experts on this subject based on the ideXlab platform.
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Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes
Journal of the American Taxation Association, 2019Co-Authors: Wayne B. ThomasAbstract:ABSTRACT This study examines the effect of Legal Environment on corporate state income tax avoidance. We find that the extent of penalties on corporate officers reduces state tax avoidance. However, we find no evidence that the extent of penalties on shareholders reduces state tax avoidance. Thus, the Legal Environment faced by managers has a greater deterrent effect on tax avoidance than does the Legal Environment faced by shareholders. Only when managerial ownership is high do we find evidence that shareholder penalties affect corporate tax avoidance behavior. Our study contributes to the literature on agency problems related to corporate tax reporting. JEL Classifications: H25; H26; H71; K34.
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Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes
SSRN Electronic Journal, 2019Co-Authors: Wayne B. ThomasAbstract:This study examines the effect of Legal Environment on corporate state income tax avoidance. We find that the extent of penalties on corporate officers reduces state tax avoidance. However, we find no evidence that the extent of penalties on shareholders reduces state tax avoidance. Thus, the Legal Environment faced by managers has a greater deterrent effect on tax avoidance than does the Legal Environment faced by shareholders. Only when managerial ownership is high do we find evidence that shareholder penalties affect corporate tax avoidance behavior. Our study contributes to the literature on agency problems related to corporate tax reporting.
Edward J. Zajac - One of the best experts on this subject based on the ideXlab platform.
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On the Relationship Between Firms and Their Legal Environment: The Role of Cultural Consonance
Organization Science, 2019Co-Authors: Simona Giorgi, Massimo Maoret, Edward J. ZajacAbstract:In this study we seek to reconcile diverging dominant views on the relationship between firms and their Legal Environment by offering a cultural contingency perspective. We begin by accepting the n...
Florence Rolland - One of the best experts on this subject based on the ideXlab platform.
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International Perspectives on the Legal Environment for Selection
Industrial and Organizational Psychology, 2008Co-Authors: Brett Myors, Filip Lievens, Eveline Schollaert, Greet Van Hoye, Steven F. Cronshaw, Antonio Mladinic, Viviana Rodríguez, Herman Aguinis, Dirk D. Steiner, Florence RollandAbstract:Perspectives from 22 countries on aspects of the Legal Environment for selection are presented in this article. Issues addressed include (a) whether there are racial/ethnic/religious subgroups viewed as "disadvantaged," (b) whether research documents mean differences between groups on individual difference measures relevant to job performance, (c) whether there are laws prohibiting discrimination against specific groups, (d) the evidence required to make and refute a claim of discrimination, (e) the consequences of violation of the laws, (f) whether particular selection methods are limited or banned, (g) whether preferential treatment of members of disadvantaged groups is permitted, and (h) whether the practice of industrial and organizational psychology has been affected by the Legal Environment.
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Broadening International Perspectives on the Legal Environment for Personnel Selection
Industrial and Organizational Psychology, 2008Co-Authors: Brett Myors, Filip Lievens, Eveline Schollaert, Greet Van Hoye, Steven F. Cronshaw, Antonio Mladinic, Viviana Rodríguez, Herman Aguinis, Dirk D. Steiner, Florence RollandAbstract:Perspectives from 22 countries on aspects of the Legal Environment for selection are presented in this article. Issues addressed include (a) whether there are racial/ethnic/religious subgroups viewed as "disadvantaged," (b) whether research documents mean differences between groups on individual difference measures relevant to job performance, (c) whether there are laws prohibiting discrimination against specific groups, (d) the evidence required to make and refute a claim of discrimination, (e) the consequences of violation of the laws, (f) whether particular selection methods are limited or banned, (g) whether preferential treatment of members of disadvantaged groups is permitted, and (h) whether the practice of industrial and organizational psychology has been affected by the Legal Environment.
Rimantas Petrauskas - One of the best experts on this subject based on the ideXlab platform.
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e governance two views on Legal Environment
Lecture Notes in Computer Science, 2003Co-Authors: Mindaugas Kiskis, Rimantas PetrauskasAbstract:Legal reform aimed at creating of favorable Legal Environment is important part of e-government development. E-government Legal solutions need to be Legally binding and sound in order to succeed. Legal framework initiatives for e-Governance so far have followed two concurrent approaches. First one infers development of separate regulations covering individual questions pertaining to e-Government, under umbrella of special programsplans. Second one, is a holistic framework, which could identify and address Legal principles of e-Government in a single regulation. This approach may especially be applicable to cross-border issues and challenges common within any e-government Environment. The article provides comparative review of these views on e-Governance regulation and their suggested benefits and flaws.
Christine Oliver - One of the best experts on this subject based on the ideXlab platform.
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international joint venture partner selection the role of the host country Legal Environment
Journal of International Business Studies, 2009Co-Authors: Christine OliverAbstract:This study attempts to enhance our understanding of how a host country's Legal Environment influences international joint venture (IJV) partner selection criteria. Empirical results based on survey data collected on 169 IJVs revealed that host-country rule of law perceptions negatively influence appropriation and coordination cost concerns, which positively influence partner-related criteria. Furthermore, these concerns mediate the relationship between perceptions of host-country rule of law and partner-related criteria.
