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Tax avoidance and accounting conservatism

Bornemann, Tobias - 2018

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...

Persistent link: https://www.econbiz.de/10011799261

Investor response to tax related SEC comment letter

Edwards, Alexander; Klassen, Kenneth J.; Pinto, Karen - 2018

We examine if and when investors systematically respond to SEC comment letters focusing on comment letters that contain tax-related issues. Using a sample of more than 10,000 comment letters from the Audit Analytics' SEC Comment Letter Database, we identify comment letters related to tax issues....

Persistent link: https://www.econbiz.de/10012052282

Why Do Not All Firms Engage in Tax Avoidance?

Jacob, Martin - 2016

Empirical evidence suggests that there is substantial cross-firm variation in the extent of tax avoidance. However, this variation is not well understood. This paper provides a theoretical background for testing, and thus explaining, cross-firm differences in tax avoidance. We develop a formal...

Persistent link: https://www.econbiz.de/10013005565

Tax Avoidance and Geographic Earnings Disclosure

Hope, Ole-Kristian - 2013

. These results are consistent with managers perceiving that non-disclosure of geographic earnings helps mask tax avoidance …

Persistent link: https://www.econbiz.de/10013079978

Tax Avoidance and Geographic Earnings Disclosure

Hope, Ole-Kristian - 2013

. These results are consistent with managers perceiving that non-disclosure of geographic earnings helps mask tax avoidance …

Persistent link: https://www.econbiz.de/10013091407

Tax-induced earnings management and book-tax conformity : international evidence from unconsolidated accounts

Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2020

We quantify the degree of tax-induced earnings management associated with statutory tax rates and examine whether greater book-tax conformity alters this particular type of earnings management. We first validate a new empirical approach for examining tax-induced earnings management using...

Persistent link: https://www.econbiz.de/10012154073

The effect of IFRS adoption and law enforcement on book tax aggressiveness : evidence from Asean countries

Damayanti, Theresia Woro - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 284-292

. All in all, our findings imply that law enforcement is very crucial for ASEAN countries to enhance managers' awareness of …

Persistent link: https://www.econbiz.de/10012221225

The Real Effects of Opacity : Evidence from Tax Avoidance

Kerr, Jon N. - 2018

This study provides evidence on a significant real consequence of an opaque financial reporting information environment: increased corporate tax avoidance. Using an international sample of firms, I find that firms with a more opaque information environment, as measured at both the firm and...

Persistent link: https://www.econbiz.de/10012938533

Equity Compensation and Tax Avoidance : Incentive Effect or Tax Benefits?

Seidman, Jeri K. - 2016

importance and control for these benefits when studying tax avoidance. Further, our results challenge the theory that managers … managers' incentives to invest in tax avoidance schemes that facilitate rent extraction. The second explanation predicts that … avoidance in the context of agency problems should reconsider the validity of this theory …

Persistent link: https://www.econbiz.de/10013008651

Business Strategic Alignment Between Supply Chain Partners and Supplier Tax Avoidance : Pure versus Hybrid Business Strategies

Chen, Zhibin; Guo, Yingwen; Ho, Yi-Cheng; Kuo, Jenn-Shyong - 2022

We examine how business strategic alignment between supply chain partners affects tax avoidance of suppliers with pure versus hybrid business strategies. Strategic alignment fosters mutual trust and facilitates the diffusion of tax knowledge between trading partners and their cooperation in tax...

Persistent link: https://www.econbiz.de/10013289337