• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.53-64
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• 2020

We provide one of the first investigation on the impact of the degree of total leverage to the dividend policy of bank. We use a large sample of US bank holding companies from 2000:Q1 to 2017:Q4 to shed light our research question. Our empirical analysis provides consistent evidence that banks with high degree of total leverage (i.e. banks with a relatively high fixed-to-variables costs) are less likely to pay dividends, and they spend a lower fraction of incomes to pay back shareholders, suggesting a higher conservatism in dividend policy of banks subject to high degree of total leverage. The evidence remains unchanged with alternative econometric approaches, alternative measures of dividend policy and degree of total leverage. We further document that this higher conservatism is strengthened for a sample of banks with low franchise value during the financial crises. Our result suggests that the conservatism in dividend policy of banks with high degree of total leverage seems to be related to the precautionary motives aimed at preserving corporate resources under financial distress. Our study contributes to the literature of cost structure and dividend policy by pointing out that the impacts of the degree of fixed-to-variable expenses to dividend policy are extended to the case of banks.

• The Journal of the Korea Contents Association
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• v.12 no.1
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• pp.275-298
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• 2012

Holding conventions and exhibitions are deemed as a highly valued-added services. The conventions and exhibitions industry (CEI) contributes to the development of the region in which the venues are located by creating jobs, boosting the local economics, attracting dollars and increasing tax incomes. At the same time, the international awareness of the region rises after holding an international exhibition or convention. This study investigated the effects of outsourcing services quality that employed by corporations organizing conventions and exhibitions on business performance and customer satisfaction of organizing corporations. It was found that many convention organizing corporations relied on outsourcing services for the most of the process. Given that the staff members of outsourcing companies serve as the major source of services for events, the quality of their services has much effects on the business results of hiring corporations. In this study, major factors influencing the service quality and the importance of the service quality were addressed. And the ideas for effective method for controlling the outsourcing sources were also suggested for hiring corporations and outsourcing companies.

• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• Journal of Family Resource Management and Policy Review
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• v.21 no.4
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• pp.1-15
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• 2017

The purpose of this study was to identify the effect of satisfaction with the marriage support policy on marriage intention among unmarried employed men and women. The study subjects included 300 unmarried working men and women aged over 30 years residing in the Seoul metropolitan area. First, according to the analysis of the subjects' overall tendency towards satisfaction with the marriage support policy and towards marriage intention, the marriage support policy gained the highest level of support in relation to housing for newlywed couples, which scored 3.29 (sd=.93), followed by improvements in corporate and family culture for the purposes of work-family compatibility at 3.24 (sd=.95), wedding loans at 3.18 (sd=1.01), and the paid leave system for marriage preparation at 3.12 (sd=.88). These variables scored slightly higher than the median 3 points. Conversely, satisfaction with the availability of marriage-related information and the provision of opportunities for dating scored 2.65 (sd=.88) and 2.78 (sd=.80), respectively, both of which were slightly lower than the median of 3. The overall mean score for satisfaction with the marriage support policy was 3.03 (sd=.95), which was slightly higher than the median of 3. In regards to marriage intention, the score was 3.32 (sd=1.15) points out of a perfect score of 5, which was slightly higher than the median. This indicated a slightly higher level in terms of the subjects' intention to marry. Second, a hierarchical regression analysis was performed to identify the effect of satisfaction with the marriage support policy on marriage intention among unmarried employed adults. Sociodemographic variables were entered as control variables in the regression at the first stage, and variables relating to satisfaction in a family-friendly social environment were entered at the second stage. When gender, age, educational level, monthly income, period of employment, working hours, and type of employment were inserted in the first stage of regression as control variables, gender, monthly income, period of employment, and type of employment were found to have a significant effect on marriage intention. Marriage intention was found to be greater in unmarried men with higher monthly incomes and longer periods spent working, and in unmarried working men and women engaged in tenured employment work. When variables relating to satisfaction with the marriage support policy were inserted in the second stage of regression, gender, monthly income, type of employment, and satisfaction with direct marriage support had significant effects on marriage intention. It was found that marriage intention was greater in unmarried men whose monthly income was higher, whose employment type was tenured work, and who showed greater satisfaction with direct marriage support.