Effects of business strategies on the selection of trusted taxpayers: case of South Korea

Suh, Jung Hwa; Park, Si-Hun

doi:10.1080/00036846.2022.2047603

Cited by 1 publication

(2 citation statements)

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“…In addition, Cao, Chen, Harakeh, and Lee (2022) and Cao, Chen, and Lee (2022) find that investment opportunities and firm performance moderate the impact of strategy on 5 Trusted taxpayer system is specific to South Korea where the requirements and characteristics of the trusted taxpayer system vary depending on the geographical area in South Korea. The Korean Customs Service and the Ministry of Strategy and Finance in South Korea deliberates the selection of trusted taxpayers based on the results of tax investigations conducted by the National Tax Service or recommendations from the National Tax Service or others (Suh & Park, 2022).…”

Section: Business Strategy Dividend Policy and Cash Holdingsmentioning

confidence: 99%

“…They also find evidence to suggest that innovative firms with political connections are less tax aggressive compared to those without political connections due to the potential benefits received by the politically connected firms such as special resources and ability to access low‐cost‐capital. Using evidence from South Korea, Suh and Park (2022) find that PROSPECTOR firms are more likely to be trusted taxpayers than DEFENDER firms.…”

Section: Survey Of the Literaturementioning

confidence: 99%

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Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature

Habib

Ranasinghe

Perera

2023

Accounting & Finance

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We review the empirical archival literature on the consequences of business strategy and strategic deviation on accounting, finance, and corporate governance outcomes. We use Miles and Snow's (Organizational strategy, structure, and process. McGraw‐Hill, 1978; Organizational strategy, structure and process. Stanford University Press, 2003) strategy typology that has been quantified using financial statement data by Bentley et al. (Contemporary Accounting Research, 2013, 30, 780). Research has used this strategy score to investigate the consequences of firms following two distinct strategies namely, prospectors versus defenders, on various organisational outcomes. Our survey provides mixed evidence on the relationship between business strategy, financial reporting quality, finance outcomes, and corporate governance including corporate social responsibility (CSR) activities. We offer some suggestions for future research.

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Section: Business Strategy Dividend Policy and Cash Holdingsmentioning

confidence: 99%

Section: Survey Of the Literaturementioning

confidence: 99%