Log in

Relevant bibliographies by topics / Tax aggressiveness / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Tax aggressiveness.

Dissertations / Theses on the topic 'Tax aggressiveness'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Tax aggressiveness.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

McInerney, Megan Michelle. "Analyst Coverage and Tax Reporting Aggressiveness." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/37634.

Full text

Abstract:

The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are viewed as exerting additional pressure on management to meet earnings forecasts, which may contribute to aggressive corporate behavior. Studies exist that examine the impact of analyst coverage in a financial reporting context. The purpose of this study is to examine the role of analysts in the corpor

APA, Harvard, Vancouver, ISO, and other styles

2

ZHOU, Ying. "Ownership structure, board characteristics, and tax aggressiveness." Digital Commons @ Lingnan University, 2011. https://commons.ln.edu.hk/acct_etd/3.

Full text

Abstract:

Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and thus have lower ETRs. Corporate governance has been continuously receiving attention in literature across different fields and can affect a firm’s tax strategy through its control mechanism. This thesis investigates how corporate governance influences a firm’s tax aggressiveness. The main hypothesis of this thesis is whether firms with good corpor

APA, Harvard, Vancouver, ISO, and other styles

3

Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

Full text

Abstract:

The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This

APA, Harvard, Vancouver, ISO, and other styles

4

Beyer, B. (Bianca). "Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?" Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201403131179.

Full text

Abstract:

The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approaches taken from US prior research with several cross-country comparisons in Europe in order to examine the influence of economic factors that are specific for each country on the lev

APA, Harvard, Vancouver, ISO, and other styles

5

Goldman, Nathan Chad, and Nathan Chad Goldman. "The Effect of Tax Aggressiveness on Investment Efficiency." Diss., The University of Arizona, 2016. http://hdl.handle.net/10150/612100.

Full text

Abstract:

Tax aggressiveness generates significant cash savings and information asymmetry. Combining these two consequences of tax aggressiveness, I suggest that tax aggressiveness is associated with higher agency costs of free cash flows that affect investment decisions. Using the conditional investment efficiency model, I find evidence that tax aggressiveness is associated with more investments in firms with high access to investable funds, thus suggesting tax aggressiveness is associated with overinvestment. I also provide evidence that stronger tax monitoring and a change in tax disclosures mitigate

APA, Harvard, Vancouver, ISO, and other styles

6

Chyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance." Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.

Full text

Abstract:

This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholder

APA, Harvard, Vancouver, ISO, and other styles

7

Zinowsky, Tim [Verfasser]. "Tax professionals' tax aggressiveness : experimental evidence on the impact of personality traits, preparer penalties, and market regulation / Tim Zinowsky." Hannover : Technische Informationsbibliothek (TIB), 2016. http://d-nb.info/1122032617/34.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Koski, Timothy R. "The influence of tax preparer psychological commitment and client payment status on the aggressiveness of tax preparer decision making /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9901253.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.

Full text

Abstract:

Thesis (Ph. D.)--University of Kentucky, 2006.<br>Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).

APA, Harvard, Vancouver, ISO, and other styles

10

Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

Full text

Abstract:

Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradi

APA, Harvard, Vancouver, ISO, and other styles

11

Pierk, Jochen. "Are Private Firms Really More Tax Aggressive Than Public Firms ?" WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5053/1/SSRN%2Did2758756.pdf.

Full text

Abstract:

This paper tests the notion that private firms are more tax aggressive than public firms. Tax avoidance measures, e.g. effective tax rates, cannot be used to compare private and public firms when private and public firms have different levels of importance on financial accounting earnings (Hanlon and Heitzman 2010). To disentangle financial reporting incentives from tax aggressiveness, I use the fact that European groups must prepare two sets of financial statements: first, group statements (consolidated), which provide information to investors, and, second, individual statements (uncons

APA, Harvard, Vancouver, ISO, and other styles

12

Shi, Han. "Essays on the Tax Policy and Insider Trading." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6759.

Full text

Abstract:

In the first essay I examine the relation between firm advertising and tax aggressiveness. Advertising increases firm visibility in both the product and the financial market. While investors would appreciate more tax savings, they are aware of the negative impact of tax aggressiveness on consumers’ views of the firm and hence its competitive positions in the product market. We find that firms that spend more on advertising have fewer tax sheltering activities, lower book-tax differences, and higher cash effective tax rates. Specifically, an increase of 1% on Advertisingi,t (ADVGPi,t), the firm

APA, Harvard, Vancouver, ISO, and other styles

13

Kohlhase, Saskia, and Jochen Pierk. "Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?" WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5164/1/SSRN%2Did2815112.pdf.

Full text

Abstract:

This paper empirically tests a theory laid out in Scholes et al. (2015, p. 315) that the U.S. worldwide tax system reduces the incentive of U.S. parent companies to be tax aggressive in their foreign subsidiaries. Investors subject to a worldwide tax system pay taxes on their worldwide income, regardless of the origin thereof. Therefore, a U.S. investor pays the difference between the effective tax payment abroad and the higher U.S. statutory tax when profits are repatriated. In contrast, investors subject to territorial tax systems gain the full tax savings from being tax aggressive abr

APA, Harvard, Vancouver, ISO, and other styles

14

Hollsten, Mia, and Daniel Svensson. "Insiderägande, CSR och dess påverkan på skatteaggressivitet : En kvantitativ studie på 273 europeiska börsbolag." Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-29219.

Full text

Abstract:

Syfte: CSR är idag ett väl använt och diskuterat begrepp. Även företagsskatt är ett omdiskuterat ämne där många av de metoder som företag använder sig av för att kraftigt minska skatten kan ifrågasättas. Då skatt kan ses som ett sätt att bidra till samhället i stort har studier av CSR, som är ett socialt ansvarstagande, blivit intressant att studera i förhållande till skatt. Motstridiga studier leder dock till att ett behov finns att undersöka faktorer som kan påverka förhållandet. Ägarstruktur kan ha en påverkan på hur arbetet med företags sociala ansvarstagande ser ut samt hur skatteaggressi

APA, Harvard, Vancouver, ISO, and other styles

15

Savilahti, Matias, and Sarah Ström. "Leder CSR till lägre skatteavdrag? : – en kvantitativ studie på totalt 105 företag fördelat på Sverige och Schweiz." Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26249.

Full text

Abstract:

Syfte: Syftet med denna studie är att undersöka om det finns ett negativt samband mellan hållbarhetsredovisning och skatteaggressivitet. Metod: Studien har utgått ifrån en positivistisk forskningsfilosofi och har antagit en hypotetisk-deduktiv ansats. Studien är av en kvantitativ art där en tvärsnittsdesign används och där det data som använts varit sekundär. Studiens urval har bestått av totalt 120 företag efter bortfall där Sverige och Schweiz har 60 företag var. All data har samlats genom användandet av Thomson Reuters Datastream och har därefter behandlats i statistikprogrammet SPSS fö

APA, Harvard, Vancouver, ISO, and other styles

16

Rydberg, Klara, and Sofia Toftebrant. "Rik som ett troll? : En kvantitativ studie om sambandet mellan skatteaggressivitet och CSR bland svenska företag inom byggbranschen." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-48162.

Full text

Abstract:

Date: 5 June 2020 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Klara Rydberg Sofia Toftebrant (98/03/20) (98/07/08) Title: Why filthy rich? – A quantitative study on the relationship between tax aggressiveness and CSR among large Swedish companies in the construction industry. Tutor:

APA, Harvard, Vancouver, ISO, and other styles

17

Fabrick, Joanne Madeline. "The Thematic Apperception Test: The relationship between scored fanasy aggression and aggressive behavior." Thesis, University of North Texas, 2000. https://digital.library.unt.edu/ark:/67531/metadc2724/.

Full text

Abstract:

This study attempted to determine the relationship between fantasy aggression and behavioral aggression, and whether fantasy aggression measured by the Thematic Apperception Test is related to behavioral aggression. Participant TAT protocols from psychology clinic files were scored for fantasy aggression, and these scores were correlated with self-reported presence or absence of behavioral aggression. The scoring system used was a blend of popular aggression scales used in the 1960s and newer theory. Other variables that were examined were story length and gender in relation to the measured am

APA, Harvard, Vancouver, ISO, and other styles

18

Baldridge, Robyn M. Stanford Matthew S. "The effects of aggression, impulsivity, and psychopathic traits on treatment program completion in substance dependent individuals." Waco, Tex. : Baylor University, 2008. http://hdl.handle.net/2104/5276.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

MARCASSOLI, Paolo. "Modello per la previsione della velocità di corrosione degli acciai al carbonio in acque dolci." Doctoral thesis, Università degli studi di Bergamo, 2010. http://hdl.handle.net/10446/614.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Brooks, Charles Kennedy. "Multiple independent implicit personality processes: a challenge to dual process theory." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/37309.

Full text

Abstract:

This study applied the Process Dissociation Procedure (Bornstein, 2002) to test independence between personality processes represented by different implicit measurement techniques. In contrast to the commonly adopted literal view of dual processes in personality theory, the study predicted that two implicit measures (CRT-A and IAT-A) and one explicit measure (NEO-AH) of aggressive disposition would dissociate with each other in their 1) intercorrelations, 2) predictions of behavioral criteria of aggressiveness, and 3) potential moderation by situational cues. These hypotheses were generally, t

APA, Harvard, Vancouver, ISO, and other styles

21

Li, Che-An, and 李哲安. "Corporate Social Responsibility and Tax Aggressiveness." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/45198815614025765799.

Full text

Abstract:

碩士<br>國立中興大學<br>會計學研究所<br>103<br>Recently, the problem of “Food Safety” is happened in Taiwan frequently. Therefore, people in Taiwan today pay more attention about “Corporate Social Responsibility.”In the past, the only responsibility for Corporation is to try its best to earn profit as more as possible for shareholders. However the society aware that a corporate could be voluntary concerned for society and the environment and ingrate into the relevance of its business activities and shareholders. The ultimate goal of corporation is to achieve sustainability in business. So how to achieve a w

APA, Harvard, Vancouver, ISO, and other styles

22

Chen, Sing-Ping, and 陳杏萍. "Relationship between Institutional Investors and Tax Aggressiveness." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qr4yqv.

Full text

Abstract:

碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>105<br>This paper mainly examines the relationship between institutional investors and tax aggressiveness by using a sample of Taiwanese listed firms from 2000-2015, the required data from the Database of the Taiwan Economic Journal (for financial accounting information), and the industrial sustainable development clearinghouse on-line platform (for CSR information). The result shows that firms with more institutional investors are more tax aggressive; then, institutional investors are divided into two categories: domestic institutional investors and foreign inst

APA, Harvard, Vancouver, ISO, and other styles

23

Chiu, An-An, and 邱安安. "Tax Aggressiveness over the Corporate Life Cycle." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/4dptub.

Full text

Abstract:

博士<br>國立中正大學<br>會計與資訊科技研究所<br>102<br>The increase in tax gap shows that tax aggressiveness is on the rise and among the most significant enforcement problems. This paper aims to explore whether corporations, when facing the distinct financial environment in different life cycle stages, will adopt a different level of tax aggressiveness. This paper builds the regression model to verify the hypothesis. The empirical results indicate that corporations in different life cycle stages will adopt a different level of tax aggressiveness. Profitability, company size and book-tax difference of previous

APA, Harvard, Vancouver, ISO, and other styles

24

Chin, Yu-chun, and 秦毓淳. "Enterprise Tax Aggressiveness and Audit Fee Premium." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/05796538040509772924.

Full text

Abstract:

碩士<br>國立中央大學<br>會計研究所<br>101<br>The purpose of this research is to explore whether client firm’s tax aggressiveness leads its auditor to charge higher fees. We expect that when a client firm exposes to higher tax risk, its auditor will charge more audit fees due to the resulting higher audit costs and unanticipated risks. Our sample covers 2008-2011 all A-share firms listed on the Shanghai stock exchange. We follow Simunic’s (1980) audit pricing model and add five additional tax avoidance variables, including cash effective tax rate, book effective tax rate, four-year cumulative cash effective

APA, Harvard, Vancouver, ISO, and other styles

25

Wang, Ya-Shian, and 王亞賢. "The Relationship between Tax Aggressiveness and Accounting Fraud." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/44981607410544998062.

Full text

Abstract:

碩士<br>國立雲林科技大學<br>會計系<br>102<br>There are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and accounting fraud. proxies for tax aggressiveness to our evidence, we generally find that tax aggressive ROC publicly traded company are less likely to commit accounting fraud. However, we caution that our results are sensitive to how tax aggressiveness is measured. In this paper, the use

APA, Harvard, Vancouver, ISO, and other styles

26

Fernandes, Alexandra Martins de Sousa. "Tax and financial reporting aggressiveness: evidence from Europe." Master's thesis, 2017. https://repositorio-aberto.up.pt/handle/10216/108309.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Chu, Pei-Yu, and 朱珮瑜. "Corporate Social Responsibility, Managers'' Ownership and Tax Aggressiveness." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/qs4c2x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Cheng, Ru-Chun, and 鄭如君. "Ownership Structure, Corporate Social Responsibility, and Tax Aggressiveness." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/baxzy6.

Full text

Abstract:

碩士<br>國立中興大學<br>會計學研究所<br>106<br>This study investigates whether companies with corporate social responsibility will engage in tax aggressiveness and further explore whether the control-ownership divergence of the ultimate controlling owner will effect on the relationship between corporate social responsibility and tax aggressive. In a sample of Taiwanese listed companies during 2010 to 2016, and the extent of tax aggressive was calculated by five indicators: book effective tax rate (BookETR), current effective tax rate (CurrentETR), cash effective tax rate (CETR) and book-tax difference (MPBT

APA, Harvard, Vancouver, ISO, and other styles

29

Chen, Ping-Ti, and 陳秉締. "Corporate Social Responsibility, Tax Aggressiveness, and Family Firms." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/94xaq6.

Full text

Abstract:

碩士<br>國立中興大學<br>會計學研究所<br>106<br>Tax is a burdensome cost and expenditure for a company; therefore being tax aggressiveness can lower tax expenditure effectively, and maximize the profit. With all those taxes retained, companies can use them more efficiently and flexibly on operation. However, focusing on economical aspect is not the only way for a company to being survival in modern business environment. To be competitive and sustainable, corporate social responsibility, one of the keys to business success, is more and more important for modern companies. Tax avoidance is generally viewed as

APA, Harvard, Vancouver, ISO, and other styles

30

Fernandes, Alexandra Martins de Sousa. "Tax and financial reporting aggressiveness: evidence from Europe." Dissertação, 2017. https://repositorio-aberto.up.pt/handle/10216/108309.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Huang, Shih-Yan, and 黃詩硯. "Family Firms, Board of Director Characteristics and Tax Aggressiveness." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/h5wneu.

Full text

Abstract:

碩士<br>國立中興大學<br>會計學研究所<br>101<br>The tax burden is one of important operating costs and expenses for business. Tax cost not only affects the firms’ operational performance, but also affects the funds that firms can use in investments or distribution of dividends. This study investigates the relationship between the family firms and tax agressiveness by using a sample of Taiwaness listed firms. The study uses the effective tax rate and book-tax difference to measure tax agressiveness. With regard to board characteristics, this study uses the board size, the board independence and CEO duality a

APA, Harvard, Vancouver, ISO, and other styles

32

HSIEH, YI-LING, and 謝依陵. "The Association between Auditor Tenure and Corporate Tax Aggressiveness." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/e2fec3.

Full text

Abstract:

碩士<br>輔仁大學<br>會計學系碩士班<br>105<br>This paper investigates the relationship between auditor tenure and enterprise tax aggressiveness. Auditor tenure is defined as the CPA tenure, and enterprise tax aggressiveness is defined as the effective tax rate. Research data were collect from publicly traded companies from 2012 to 2015; the empirical results reveal that there is a positive relationship between auditor tenure and effective tax rate, suggesting that the longer the auditor tenure, the lesser enterprise tax aggressiveness. Therefore, the results do not support the necessity of mandatory audit p

APA, Harvard, Vancouver, ISO, and other styles

33

Chow, Ka Chung. "Tax Aggressiveness and Shareholder Wealth: Evidence from Mergers and Acquisitions." Thesis, 2013. http://hdl.handle.net/10012/7640.

Full text

Abstract:

In this dissertation, I examine two related questions on whether and how tax aggressiveness of firms is associated with shareholder wealth in a new context – mergers and acquisitions (M&A). The first study investigates whether and how the tax aggressiveness of the acquirers and targets affects shareholder wealth. I present the idea of tax aggressiveness transfer whereby the acquirer’s propensity for tax planning applies to its target’s tax function after the change in ownership. I measure the degree of tax aggressiveness transfer using the relative tax aggressiveness of the acquirer and target

APA, Harvard, Vancouver, ISO, and other styles

34

Huang, Nan-Ting, and 黃南婷. "The Effect of IFRS Adoption on Asian Corporate Tax Aggressiveness." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/73274813277338886648.

Full text

Abstract:

碩士<br>輔仁大學<br>會計學系碩士班<br>99<br>The thesis observes the relationship of IFRS adoption in the period of 2000 to 2009 with tax aggressiveness in Asian. By comparing tax aggressiveness between IFRS adoption and IFRS non-adoption firms, this study examines whether institutional factors and financial accounting standards impact corporate tax aggressiveness across Asian countries. The empirical results show that the level of tax aggressiveness between IFRS adoption and IFRS non-adoption firms is different, and compared to IFRS non-adoption firms, IFRS adoption firms are more tax aggressive. Finally

APA, Harvard, Vancouver, ISO, and other styles

35

Li, Shu-Hao, and 黎書豪. "The Association between Tax Aggressiveness and Directors’ and Officers’ Liability Insurance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8my368.

Full text

Abstract:

碩士<br>中原大學<br>會計研究所<br>105<br>This study examines the relationship between the corporate tax avoidance and directors’ and officers’ insurance （hereinafter referred to as D&O insurance） for the listed and over-the-counter companies from 2008 to 2015. The empirical results show that more than half of the measured 5-year or 3-year effective tax rate are positively related to the D&O insurance at least at the 10% significance level. This indicates that D&O insurance bought company can enhance corporate governance efficiency which helps the directors, and officers consider the negative reputation a

APA, Harvard, Vancouver, ISO, and other styles

36

Huang, Fa-Rong, and 黃法蓉. "The Relationships among Enterprise Risk Management, Board Characteristics and Tax Aggressiveness." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/48868255737575045149.

Full text

Abstract:

碩士<br>國立雲林科技大學<br>會計系<br>102<br>This paper investigated the relationship among Enterprise Risk Management, Board Characteristics and Tax Aggressiveness. Based on a sample of 3470 Taiwanese companies listed and OTC in Taiwan Securities Exchange over the period of 2007-2012.Since tax aggressiveness is complex and difficult to supervise inherently, it can easily to companies engaged in wrongdoing. In order to prevent the corporate stakeholders of loss and government shortfall in corporate tax revenue. Therefore, this study investigated how is the relationship among Enterprise Risk Management, Boa

APA, Harvard, Vancouver, ISO, and other styles

37

Yang, Pei-Hsuan, and 楊佩璇. "The Comparison of Tax Aggressiveness between Group and Non-group Enterprises." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/25082751693610796983.

Full text

Abstract:

碩士<br>輔仁大學<br>會計學系碩士班<br>98<br>This thesis observes the factors of enterprises book-tax differences in Taiwan. By comparing the tax aggressiveness between group and non-group enterprises, this thesis examines whether the group enterprises with institutional investors will reduce tax avoidance activities. The sample consists of observations selected from listed and over-the-counter companies in Taiwan from 2004 to 2008. The empirical results show the level of tax aggressiveness between group and non-group enterprises is different, and compared to non-group enterprises, group enterprises ar

APA, Harvard, Vancouver, ISO, and other styles

38

Min-Jung, Wu, and 吳旻容. "The Determinants of Tax Aggressiveness Strategies for Listed Firms in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/85247501123648395617.

Full text

Abstract:

碩士<br>國立高雄應用科技大學<br>會計系<br>102<br>The taxes burden may affect the cash flows of firms and shareholders. How to manage tax costs and reduce tax risk has become important considerations for firms’ business decisions. So firms would reduce the costs through the tax strategies. Recent literatures indicate family-owned company, private equity and management compensation plan would affect firms’ tax strategies. This study investigates the determinants of tax aggressiveness strategies for listed firms in Taiwan. I use book-tax difference (BTD) and the permanent difference of book-tax difference (PER

APA, Harvard, Vancouver, ISO, and other styles

39

Chen, Hsin-Lin, and 陳欣羚. "The Effect of Accounting Fraud and Financial Distress on Tax Aggressiveness." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/zwf2h3.

Full text

Abstract:

碩士<br>輔仁大學<br>會計學系碩士班<br>101<br>The purpose of this study is to compare the tax aggressiveness between fraud firms and non-fraud firms. Furthermore, as for the extent of tax aggressiveness, is there any difference between the firms with high potential of financial distress and the firms with low potential of financial distress? This study relies on six proxies to measure tax aggressiveness of the firms：three representing effective tax rates（ETR）and another three for book-tax differences （BTD）. The sample consists of observations selected from listed and over-the-counter companies in Taiwan fro

APA, Harvard, Vancouver, ISO, and other styles

40

McDonald, Janet L. "Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures?" Thesis, 2010. http://hdl.handle.net/1969.1/ETD-TAMU-2010-08-8401.

Full text

Abstract:

This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) to proxy for firms’ tax aggressiveness. I hand collect UTB disclosures for 562 calendar year-end firms in the S and P 1500. Controlling for firms’ incentives and abilities to engage in aggressive tax positions (tax factors) and firms’ discretion over recognizing the financial reporting benefits of aggressive tax positions, I examine whether firms’ level of aggressive tax posi

APA, Harvard, Vancouver, ISO, and other styles

41

Dai, Yi-Han, and 戴以涵. "Ownership Structure, Corporate Social Responsibility, and Tax Aggressiveness－Evidence from Irresponsible CSR Corporations." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/59206152964605944932.

Full text

Abstract:

碩士<br>國立中興大學<br>會計學研究所<br>104<br>Paying its fair share of the tax is an important component of corporate social responsibility. Tax aggressiveness is regarded as irresponsible corporate social rsponsibility activities, and it will affect the corporate’s reputation. Therefore, CSR corporates are less likely to engage in tax aggressiveness, on the contrary, irresponsible CSR corporations are more likely to engage in tax aggressiveness. According to entrenchment hypothesis, the ultimate owners have higher incenvives to extract tax savings when firm have higher deviate between control rights and c

APA, Harvard, Vancouver, ISO, and other styles

42

Hsieh, Yi-Ju, and 謝怡如. "Management Ownership, Corporate Social Responsibility, and Tax Aggressiveness－Evidence from Irresponsible CSR Corporations." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/67816039713373441110.

Full text

Abstract:

碩士<br>國立中興大學<br>會計學研究所<br>104<br>In recent years, people for CSR issues growing importance. The decisions made by the enterprises should not only pursue their own performance, but also should consider the impact on the community. Tax represent a significant cost the firm and it is generally expected prefer tax aggressiveness. If a firm avoids taxes, it increases profitability, but the reduction in taxes may affect support for government infrastructure and social programs, hence the firm may be categorized as socially irresponsible. To solve the agency between managers and stockholder, companie

APA, Harvard, Vancouver, ISO, and other styles

43

Chen, Yi-Hsuan, and 陳宜萱. "The Determinants of Tax Aggressiveness: A Perspective from Mandatory Adoption of IFRS in Europe." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/10539934035953626913.

Full text

Abstract:

碩士<br>輔仁大學<br>會計學系碩士班<br>99<br>The purpose of this study is to examine the impact of IFRS adoption on the tax aggressiveness of European listed companies from 2000 to 2009. Further, this study explores whether voluntary adopt IFRS and mandatory adopt IFRS impact tax aggressiveness in European listed companies. This paper examines whether financial accounting standards and institutional factors impact corporate tax aggressiveness across European countries. This paper finds that firms are more tax aggressive when corporate tax rates or book-tax differences (BTD) are higher, and when they located

APA, Harvard, Vancouver, ISO, and other styles

44

Lin, Tzu-Chun, and 林資竣. "Tradeoff of Real Earnings Management and Tax Reporting Aggressiveness for Listed Firms in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/70031495118799856013.

Full text

Abstract:

碩士<br>國立高雄應用科技大學<br>會計系<br>103<br>This study is designed to investigate tradeoff of real earnings management and tax reporting aggressiveness for listed firms in Taiwan. We use the real earnings management variables of Roychowdhury’s (2006) and Cohen, Dey, and Lys’s (2008) model, such as abnormal operating cash flow, abnormal production costs, abnormal discretionary expenses, and complex real earnings management measures to undertake a comprehensive analysis and discussion. The empirical results show, in order to avoid loss, managers are apt to exercise real earnings management (e.g., increas

APA, Harvard, Vancouver, ISO, and other styles

45

Hsu, Chih-Jung, and 許芷蓉. "The Impact of Tax Aggressiveness Strategies on Earning Quality for Listed Firms in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/45886030341378359865.

Full text

Abstract:

碩士<br>國立高雄應用科技大學<br>會計系<br>102<br>Owing to the complexity of worldwide tax environment, it is important for corporate making prudent and forward-looking tax strategy to effectively manage tax risk. Although tax aggressiveness can reduce tax liabilities, increase after-tax cash flows and net income. However, tax aggressiveness can simultaneously impose significant cost on firms. Because firms suffer reputational penalties, not only negatively effects of tax authorities’ future audits, but also negatively affects investors’ earnings quality. We examine the sequence of exercising accounting d

APA, Harvard, Vancouver, ISO, and other styles

46

Liao, Ting-Ya, and 廖鋌雅. "Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting –Empirical Evidence on Taiwan Listed Firms." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/2fq6tk.

Full text

Abstract:

碩士<br>中原大學<br>會計研究所<br>98<br>Since the earthshaking fraud of Enron in the US in 2001 has been revealed, the investigated found relations of accounting fraud and aggressive tax sheltering. Previous scholars consider the tax and financial report of firms to be the trade-off relationship, but recently literatures find that the trade-off relationship was ignored by management of firms, that is firms tend to upward financial income by earning management，and at the same time, downward taxable income by tax plan. This research defined about tax and financial aggressive reporting is extends with F

APA, Harvard, Vancouver, ISO, and other styles

47

Chen, Yin-Hong, and 陳音宏. "Tradeoff of Classification Shifting, Real Earnings Management, and Tax Reporting Aggressiveness for Listed Firms in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/90500215797034992214.

Full text

Abstract:

碩士<br>國立高雄應用科技大學<br>會計系<br>103<br>This study aims at investigating the tradeoff of classification shifting, real earnings management, and tax reporting aggressiveness for listed firms in Taiwan. First, we use the unexpected core earnings of McVay’s(2006) model to measure classification shifting. Furthermore, we use the real earnings management variables of Roychowdhury’s (2006) and Cohen, Dey, and Lys’s (2008) model, such as abnormal operating cash flow, abnormal production costs, abnormal discretionary expenses, and complex real earning management measures to undertake a comprehensive analysi

APA, Harvard, Vancouver, ISO, and other styles

48

Yu-Xuan, Lin, and 林育瑄. "The Impacts of Tax Aggressiveness Strategies on Information Disclosure and Firm Value for Listed Firms in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/q9r9b6.

Full text

Abstract:

碩士<br>國立高雄應用科技大學<br>會計系<br>102<br>The taxes burden may affect the cash flows of firms and shareholders. How to manage tax costs and reduce tax risk has become important considerations for firms’ business decisions, so firms would reduce the costs through the tax strategies. This study investigates the impacts of tax aggressiveness strategies on information disclosure and firm value for listed firms in Taiwan. The empirical results show that no relation between the tax aggressiveness strategies and information disclosure for listed firms in Taiwan. Furthermore, the results suggest that tax aggr

APA, Harvard, Vancouver, ISO, and other styles

49

CHIANG, CHIA-CHUN, and 江佳駿. "The Effects of Corporate Social Responsibility, Business Strategy and Tax Aggressiveness on Corporate Financial Performance：The Comparison between Germany And China." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/j87c36.

Full text

Abstract:

碩士<br>銘傳大學<br>會計學系碩士班<br>104<br>This study investigates the relationship between corporate social responsibility (CSR), business strategy, tax aggressiveness and financial performance by using Heckman two-stage model. In this study, we use a panel data of Germany’s and China’s listed companies during the year 2004 to 2013. The study found: (1) Prospector (innovation and risk seeking) strategy avoid more taxes than Defender firms (cost leadership and risk aversion). (2) The CSR affects the financial performance positively and significant effect.

APA, Harvard, Vancouver, ISO, and other styles

50

Sousa, Marta Teixeira. "Estudo da relação entre a responsabilidade social empresarial e a tributação." Master's thesis, 2019. http://hdl.handle.net/1822/60279.

Full text

Abstract:

Dissertação de mestrado em Contabilidade<br>A globalização da economia teve como consequência mudanças sociais e políticas, que levantam questões acerca do desempenho social das empresas. Cada vez mais, as empresas reconhecem a importância do seu papel na sociedade envolvente, e uma das grandes prioridades dos gestores é a responsabilidade social que as suas empresas praticam. Esta responsabilidade deve estar presente na estratégia das organizações, de forma a que estas obtenham vantagem competitiva no mercado onde atuam. As empresas devem respeitar as questões fiscais determinadas pela

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!