Hiroshi Onuma

Tokyo University of Science

Professor

1-11-2 Fujimi

Chiyodaku-ward, Tokyo 101-0072

Japan

SCHOLARLY PAPERS

3

DOWNLOADS

642

TOTAL CITATIONS

0

Scholarly Papers (3)

1.

Corporate Tax Avoidance, Debt Ratio, and Corporate Governance: Evidence from Japan

Number of pages: 35 Posted: 29 Apr 2018
Hiroshi Onuma and Keikichi Kato
Tokyo University of Science and Hirosaki University
Downloads 266 (235,998)

Abstract:

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debt ratio, tax avoidance, debt substitution effect, debt enhancement effect, outside directors’ ratio, corporate governance

2.
Downloads 266 (235,998)

Abstract:

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tax aggressiveness, earnings management, tax shelter, permanent difference, multinational development, definite-settlement-of-accounts standard

3.

The Effects of Environmental Protection Activities on Corporate Tax Avoidance in Japan

Number of pages: 45 Posted: 25 Jun 2018
Hiroshi Onuma and Yoshinori Shimada
Tokyo University of Science and Saitama University
Downloads 110 (512,716)

Abstract:

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Tax Avoidance, Environmental Protection Activity, Environmental Protection Cost, Environmental Rating, Outside Director, Institutional Ownership