[Translate to English:] D3

EAA 2024 in Bucharest, Rumania


Annual Conference of the European Accounting Association

Our department was well represented at the EAA 2024 in Bucharest, with presentations by

  • Fernando Siahaan: Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a developing country (with Adrian Schipp and Caren Sureth-Sloane)

  • Christian Renelt: Tax Function and Investment Decisions

  • Sylvia Auer: Determinants of Volunatry Tax Disclosures and Consequences for the Value Relevance of Tax Positions under IFRS

  • Khairunnisa Ridwan: Accounting for Income Tax Uncertainty and Corportae Tax Avoidance: International Evidence

  • Agus Hidayat: Do Master File and Local File (BEPS Action 13) Deter Profit Shifting? Experience of a Developing Country (with Matthias Petutschnig)

  • Marufa Akhter: Executive Personal Touch: Corporate Tax Aggressiveness after Penalty

  • Xixi Zhang: Tax Arbitration and Foreign Direct Investments: A Comparison between Developed and Developing Countries