Publications
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Political connections and tax avoidance : evidence from Belgium Ghent University
National accounting Ghent University
What do politicians think of the common consolidated corporate tax base? A Belgian case study Ghent University
This paper analyzes the views of Belgian politicians on the Common Consolidated Corporate Tax Base (CCCTB), an ambitious project to harmonize corporate taxation in the EU. Applying case study methodology, the results show that most politicians were proponents of this new tax system. During the discussions in several political institutions, the politicians referred to the macro-economic impact, the legal certainty and their party’s view to found ...
Accounting conservatism, financial reporting and stock returns Ghent University
Research Question: One of the aims of this paper is to examine accounting conservatism using a robust set of data collected from the recent years to better understand how accounting conservatism affects the relations between stock returns and accounting variables. Motivation: Financial reporting is increasingly dependent on an in-depth understanding of the imperfections in the capital markets as well as the impact of the accounting standards on ...
Corporate governance and management incentives : evidence from the Scandinavian countries Ghent University
Corporate governance and intellectual capital disclosure : evidence from the Scandinavian countries Ghent University
In the modern society intellectual capital (IC) disclosure offers valuable insights on the information transparency between the organisation and its stakeholders. The purpose of the present study is to analyse the determinants of IC disclosure based on the firm data collected from the Scandinavian countries. We have chosen to analyse 123 annual reports in the local language for the period of 2008 to 2012. The annual reports act as one of the ...
Ingénieurs Ghent University
Enhancing the credibility of reporting on corporate social responsibility in Europe Ghent University
Essays on the harmonization of the corporate tax system in Europe Ghent University
The current rules for corporate taxation in Europe do not longer fit the globalized economic activities. Taxing corporate income on a national level leads to many tax obstacles for European multinationals. European multinationals, for example, face high compliance costs, suffer limitations to cross-border loss compensation and have to deal with transfer pricing issues. In an attempt to provide a comprehensive solution for the underlying tax ...