مقاله انگلیسی رایگان در مورد راهبرد مالیات شرکت و سنجش پذیری صورت‌ مالی – تیلور و فرانسیس ۲۰۲۲

مقاله انگلیسی رایگان در مورد راهبرد مالیات شرکت و سنجش پذیری صورت‌ مالی – تیلور و فرانسیس ۲۰۲۲

 

مشخصات مقاله
ترجمه عنوان مقاله مقایسه‌پذیری صورت‌ های مالی و استراتژی مالیات شرکت
عنوان انگلیسی مقاله Financial Statement Comparability and Corporate Tax Strategy
انتشار  مقاله سال ۲۰۲۲
تعداد صفحات مقاله انگلیسی  ۲۸ صفحه
هزینه  دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده  نشریه تیلور و فرانسیس – Taylor & Francis
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) JCR – Master Journal List – Scopus
نوع مقاله
ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۳٫۴۱۹ در سال ۲۰۲۰
شاخص H_index ۸۰ در سال ۲۰۲۲
شاخص SJR ۱٫۱۱۲ در سال ۲۰۲۰
شناسه ISSN ۱۴۶۸-۴۴۹۷
شاخص Quartile (چارک) Q1 در سال ۲۰۲۰
فرضیه دارد
مدل مفهومی دارد
پرسشنامه ندارد
متغیر دارد
رفرنس دارد
رشته های مرتبط حسابداری – مدیریت
گرایش های مرتبط حسابداری مالی – مدیریت مالی – مدیریت استراتژیک
نوع ارائه مقاله
ژورنال
مجله / کنفرانس بررسی حسابداری اروپا – European Accounting Review
دانشگاه University of California, USA
کلمات کلیدی قابل مقایسه بودن صورتهای مالی – فاصله مالیاتی – تهاجم مالیاتی – عدم پناهندگی
کلمات کلیدی انگلیسی  Financial statement comparability – Tax distance – Tax aggressiveness – Undersheltering
شناسه دیجیتال – doi https://doi.org/10.1080/09638180.2021.1926301
کد محصول e16787
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱٫ Introduction
۲٫ Literature Review and Motivation of Hypothesis
۳٫ Sample Selection, Measurement of Variables, and Descriptive Statistics
۴٫ Tests of Hypothesis
۵٫ Conclusion
Acknowledgement
References

 

بخشی از متن مقاله:

Abstract

     We investigate whether a firm’s financial statement comparability is associated with the firm’s tax strategy. We hypothesize that external observers (e.g. press, shareholders, analysts, and tax authorities) can better detect a firm’s atypical tax strategy when the firm has high financial statement comparability with its industry peers. Detection and its consequent penalties should restrain firm managers from choosing tax strategies that deviate significantly from those of industry peers. Using firms’ uncertain tax benefits (UTBs) as a proxy for tax avoidance, we find that the UTBs of firms with high financial statement comparability move toward their industry peers in subsequent periods. Results suggest that comparability reduces tax aggressiveness for high tax-avoidance firms and enhances tax aggressiveness for low tax-avoidance firms, in comparison with those of industry peers. Overall, these findings indicate a strong within-industry harmonization in tax avoidance for firms with high financial statement comparability.

Introduction

     Two sets of theoretical models motivate our hypothesis that firms’ financial reporting comparability is associated with their tax strategies. The first set of models proposes that external agents can improve their knowledge about a firm’s unique, unreported activities through comparison of peer firms’ financial reports (e.g. Cheynel & Levine, 2015; Kim & Verrecchia, 1997). This is because signals from peer firms’ financial reports could be complementary as well as substitutive. As such, external agents can interpolate and infer managers’ unobserved actions by combination and analysis of peer firms’ signals. The second set of models sets forth that external agents’ improved knowledge of managers’ actions can cause the managers to change their actions in subsequent periods (e.g. Dye, 1990). Despite the salience of these models, sparse research has been done on whether and how peer firms’ joint financial reporting quality affects firms’ real activities, such as tax avoidance (e.g. Armstrong et al., 2015). We fill this research gap by examining whether comparability is associated with reduction in peer firms’ tax distance, that is, the difference between the tax avoidance of a firm and those of its industry peers in the same year.

Conclusion

     We examine and find that financial statement comparability could, in some instances, affect firms’ tax planning activities. Our study is based on the idea that comparability reduces the information acquisition costs for external agents, thereby improving the agents’ knowledge about a firm’s atypical tax planning activities. This improved knowledge, in turn, could alter the costs and benefits of tax avoidance. The changed cost–benefit profile of tax avoidance could induce tax managers to change their tax strategies that are perceived negatively by external agents. Consistent with this idea, our results indicate that comparability moves firms’ UTBs toward those of industry peers and, thus, promotes greater harmonization of tax strategies among industry peers.

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