M Yoon
Dados Biográficos
| ID | 36248 |
|---|---|
| NOME | M Yoon |
| PRENOMES | M |
| SOBRENOME | Yoon |
| ASSINATURA | YOON M |
| AFILIAÇÕES | Seoul National University of Science and Technology |
| ORCID | 0000-0003-2093-1059 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 5 |
| TOTAL DE CITAÇÕES | 3 |
| TOTAL COMO AUTOR | 5 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2018 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2023 |
| ÍNDICE H | 1 |
Do Governmental Tax Reliefs for Investment Lead to Investment Efficiency and Sustainability for SMEs? Evidence From South Korea
Tax credits for investment in productivity enhancement facilities, R&D facilities, and employment-creating initiatives are available to corporate taxpayers in Korea. These incentives are intended to motivate corporations to invest by providing financial support to improve their efficiency and help sustain their survival. This study aims to analyze whether corporations that claim investment tax credits (ITCs) in Korea actually achieve investment e…
Religious Diversity of Corporate Board and Firm Value
When the board provides quality monitoring and advising to corporate managers, firms can achieve their goal, and so firm value increases. Board diversity is one of the issues that can affect the board effectiveness through influencing the quality of monitoring and advising. Hence, many prior studies have analyzed the effect of board diversity in various dimensions such as gender, age, race, ethnicity, education background on firm value or perform…
Is the Board of Directors' Religion Related to Tax Avoidance? Empirical Evidence in South Korea
This study investigates the effect of directors' religious diversity on tax avoidance of firms. The board of directors plays an important role in supervising the management of the corporation. As such, the religious diversity of the board may affect corporate decisions and their implementation by the management. In this regard, this study analyzes the effect of the religious diversity of the directors on the level of tax avoidance. Results are pr…
Interaction Effects of Religiosity Level on the Relationship between Religion and Willingness to Donate Organs
This study aims to investigate the interaction effect of religiosity level on the relationship between religion and willingness to donate organs. Prior studies have suggested that a high level of religiosity indicates a high level of willingness to donate organs. However, these previous works ignore the interaction effect of the level of religiosity and the doctrinal characteristics of each religion regarding one's own body preservation. Organ do…
Taxpayer's Religiosity, Religion, and the Perceptions of Tax Equity
The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers' religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been s…
Interaction Effects of Religiosity Level on the Relationship between Religion and Willingness to Donate Organs
This study aims to investigate the interaction effect of religiosity level on the relationship between religion and willingness to donate organs. Prior studies have suggested that a high level of religiosity indicates a high level of willingness to donate organs. However, these previous works ignore the interaction effect of the level of religiosity and the doctrinal characteristics of each religion regarding one's own body preservation. Organ do…
Taxpayer's Religiosity, Religion, and the Perceptions of Tax Equity
The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers' religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been s…
Interaction Effects of Religiosity Level on the Relationship between Religion and Willingness to Donate Organs
This study aims to investigate the interaction effect of religiosity level on the relationship between religion and willingness to donate organs. Prior studies have suggested that a high level of religiosity indicates a high level of willingness to donate organs. However, these previous works ignore the interaction effect of the level of religiosity and the doctrinal characteristics of each religion regarding one's own body preservation. Organ do…
Taxpayer's Religiosity, Religion, and the Perceptions of Tax Equity
The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers' religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been s…
Is the Board of Directors' Religion Related to Tax Avoidance? Empirical Evidence in South Korea
This study investigates the effect of directors' religious diversity on tax avoidance of firms. The board of directors plays an important role in supervising the management of the corporation. As such, the religious diversity of the board may affect corporate decisions and their implementation by the management. In this regard, this study analyzes the effect of the religious diversity of the directors on the level of tax avoidance. Results are pr…
Religious Diversity of Corporate Board and Firm Value
When the board provides quality monitoring and advising to corporate managers, firms can achieve their goal, and so firm value increases. Board diversity is one of the issues that can affect the board effectiveness through influencing the quality of monitoring and advising. Hence, many prior studies have analyzed the effect of board diversity in various dimensions such as gender, age, race, ethnicity, education background on firm value or perform…
Do Governmental Tax Reliefs for Investment Lead to Investment Efficiency and Sustainability for SMEs? Evidence From South Korea
Tax credits for investment in productivity enhancement facilities, R&D facilities, and employment-creating initiatives are available to corporate taxpayers in Korea. These incentives are intended to motivate corporations to invest by providing financial support to improve their efficiency and help sustain their survival. This study aims to analyze whether corporations that claim investment tax credits (ITCs) in Korea actually achieve investment e…
Business (4 obras) · Law (4 obras) · Political science (4 obras) · Corporate Finance and Governance (3 obras) · Finance (3 obras) · Accounting (2 obras) · Economics (2 obras) · Empirical evidence (2 obras) · Empirical research (2 obras) · Incentive (2 obras)