(2012) model to corporate tax avoidance.5 They explore the effect of firm manager's overall ability to convert resources (i.e. labor, capital and intangible assets) into revenues through an efficient frontier, linking various input mixes to output levels. However, we specifically focus our ...
tax avoidancemanagerial abilityresource-based dependence theoryagency theoryWe examine the relation between corporate tax avoidance and labor investment efficiency. Using Jung et al. (2014) model for labor investment efficiency, we findAlhadi, Ahmed...
Specifically, we examine an important stakeholder—labor unions—and investigate a previously unexplored link between labor unions and corporate tax aggressiveness. Because taxes are a significant cost faced by all of a firm's stakeholders, a narrow view of corporate tax policy could lead researchers ...
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Assisting in interest-based arbitration on behalf of a Cleveland suburb against a labor union that resulted in a favorable ruling and a cost-avoidance to the city of approximately $650,000 in wage premiums and insurance expenses Guiding clients through strikes, plant closures, downsizing, facilities...
Compared with technology-intensive and capital-intensive enterprises, labor-intensive enterprises principally depend on plenty of cheap labor forces for production and operation and are characterized by low technological cost and low equipment cost. Enterprises in the author's survey are petrochemical, ...
Assume that all the resources (labor, capital, land, and technology) in an economy are optimally placed. With the scarce availability of resources, the production of an additional unit causes a rise in the production cost m...
study not only informs regulators that earnings management is pervasive in health care organizations around the world, but also contributes to the studies of financial booktax reporting alignment, given the existing empirical evidence linking earnings management to corporate tax avoidance in this very ...
Earnings volatility generates high cost of capital and information opacity (Minton and Shrand, 1999), which increases uncertainties and risk in meeting capital providers’ claims. This is a red flag for the credit rating agencies. Therefore, inefficient labor investment-induced earnings volatility ...