Finance and Accounting: Recent submissions

Now showing items 46-50 of 396

    • Imagining cooperative tax regulation: Common origins, divergent paths 

      De Widt, D; Oats, L (Elsevier, 23 March 2022)
      In many countries, relational field dynamics between tax administrators and corporate taxpayers have undergone significant changes in recent years. We conceive of cooperative compliance models implemented in the Netherlands ...

    • Merit Sticks to Men: Gender Pay Gaps and (In)equality at UK Russell Group Universities 

      Woodhams, C; Trojanowski, G; Wilkinson, K (Springer, 12 May 2022)
      Academic studies of gender pay gaps within higher education institutions have consistently found pay differences. However, theory on how organisation-level factors contribute to pay gaps is underdeveloped. Using a framework ...

    • Tax Compliance Dancing 

      Björklund Larsen, L; Brøgger, B (Berghahn, 1 July 2021)
      Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws and regulations is a correspondingly important government activity. Governments have many ways to design tax systems, and ...

    • Dividend sentiment, catering incentives, and return predictability 

      Kumar, A; Lei, Z; Zhang, C (Elsevier, 25 November 2021)
      Using Internet search volume of dividend-related keywords to measure investor preference for dividends that varies over time and across states, we show that dividend sentiment affects corporate policies and asset prices. ...

    • A very British state capitalism: variegation, political connections and bailouts during the COVID-19 crisis 

      Wood, GT; Onali, E; Grosman, A; et al. (SAGE Publications, 14 February 2022)
      The COVID-19 pandemic has resulted in governments playing increasingly prominent roles as active economic agents. However, state capitalism does not necessarily serve broad developmental purposes, and rather can be ...