May 2024

Robot taxation: The scrapping of automated checkout machines

This paper examines the recent trend among major retailers to scrap self-checkout machines in favor of returning to human cashiers, exploring the underlying reasons beyond customer dissatisfaction and inventory shrinkage. Through quantitative analysis of tax incentive reversals and their impact on capital investment decisions, we investigate the role of tax policy changes, specifically the expiration of accelerated...

Author(s): Bret Bogenschneider

May 2024

Predictors and measurement of tax management behavior: A conceptual paper

This study aims to develop a conceptual model demonstrating the predictors and measures for tax management behavior. The study also proposes the mediating role of management accounting systems in the model. A deductive approach was utilized to propose that board effectiveness, managerial competencies, and management accounting systems are predictors of tax management, while strategic responses serve as construct...

Author(s): Zainabu Tumwebaze, Stephen K. Nkundabanyanga, Laura Orobia and Irene Nalukenge

May 2024

COVID-19 induced economic uncertainty and value relevance of accounting information: European evidence

This study aims to investigate the impact of the pandemic-induced economic uncertainties on the relevance of earnings among European firms. Using the explanatory power approach, we ascertain the change in explanatory power as a measure of a change in value relevance of earnings before and during the pandemic. Alternative methodology involving the use of an interaction term is used to ensure the robustness of the...

Author(s): Eunice Yaa Cudjoe and Isaac S. Awuye

June 2024

Analysis of the determinants of asymmetric cost behavior: Theoretical foundation and implications

This paper investigates the foundational theories and empirical evidence surrounding cost behavior and asymmetric cost behavior, exploring their implications for managerial decision-making, budgeting procedures, performance evaluation systems, and overall organizational performance. Through a thorough review of relevant literature and theoretical frameworks, as well as an analysis of empirical evidence, the study...

Author(s): Sadri Lohrasp

June 2024

Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance

This research aims to demonstrate the influence of accounting conservatism and Gray's accounting values on the practice of corporate tax avoidance. By analyzing a dataset consisting of 14,500 firms from 75 countries over the period of 2000 to 2022, and utilizing the generalized method of moments (GMM) methodology, the study demonstrates a positive correlation between accounting conservatism and elevated effective...

Author(s): Antonios Persakis and Georgios Kolias