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  1. The quality of voluntary tax disclosure
    Author: Genest, Nadia
    Published: [2022]
    Publisher:  WU Vienna University of Economics and Business, [Vienna]

    In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax disclosure guideline, a stand-alone report, and assurance—reflects a substantive or symbolic approach to tax transparency. I use a... more

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    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 317
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    No inter-library loan

     

    In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax disclosure guideline, a stand-alone report, and assurance—reflects a substantive or symbolic approach to tax transparency. I use a content analysis methodology built on a framework that measures the quality of voluntary disclosure not only in terms of its content, but also in terms of its semantic properties. I find that, although the usage of the three reporting practices is associated with a higher overall quality of voluntary tax disclosure, none of the practices is associated with a substantive approach to tax transparency. I interpret this result as evidence of a symbolic use of these practices. In a context of increased interest in tax transparency, this study shows that none of the three tax reporting practices should be perceived as a firm’s committed approach to tax transparency per se. Moreover, while the three tax reporting practices are related to high tax information quantity and overall quality, my results indicate that the assumption that higher overall quality in disclosure is connected to a more substantive approach cannot be supported

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Edition: This draft: April 2022
    Series: WU international taxation research paper series ; no. 2022, 07
    Subjects: Tax transparency; reporting practices; legitimacy theory; content analysis
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  2. Coping Mechanisms from Cultural Displacement as Depicted in Kazuo Ishiguro's "An Artist of the Floating World"
    Author: Cuarto, Harieth C.
    Published: 2022
    Publisher:  SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V., Mannheim

    Abstract: Literature is part of English as Second Language (ESL) teaching where students may find ways to better understand themselves and different things happening in their society. This study aimed to analyze the content of the postcolonial novel... more

     

    Abstract: Literature is part of English as Second Language (ESL) teaching where students may find ways to better understand themselves and different things happening in their society. This study aimed to analyze the content of the postcolonial novel "An Artist of the Floating World" by the 2017 Nobel Prize for Literature awardee, Kazuo Ishiguro, for its depiction of coping mechanisms from cultural displacement. The qualitative research design and content analysis were used to systematically analyze the text. It was found that cultural displacement creates stress, fear, distress, and at some extreme levels, trauma. Displaced people may have varied attitudes toward these that led to coping. The coping mechanisms in the novel were minimizing and denying, repressing emotions, communicating and seeking support from family and friends, going into healthy habits, giving time for hobbies, and respecting the views and opinions of others. The study recommends a short story and drama also be explored f

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    DDC Categories: 800
    Other subjects: coping mechanisms; cultural displacement; literature; content analysis
    Scope: Online-Ressource
    Notes:

    Veröffentlichungsversion

    begutachtet (peer reviewed)

    In: Puissant ; 3 (2022) ; 503-519