Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size

Holland, Kevin

doi:10.1111/1468-5957.00187

Cited by 50 publications

(38 citation statements)

References 13 publications

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“…This variable is used in several studies (Holland, 1998;Gupta & Mills, 2002;Rego, 2003;Blaylock et al, 2012;Dyreng et al, 2008, Minnik & Noga, 2006Richardson, 2013) to control the effectiveness of tax avoidance. In fact, ETR represents the alternative measure of tax aggressiveness.…”

Section:  Tax Management Measuresmentioning

confidence: 99%

The Difference between the Accounting Result and Taxable Income in Detecting Earnings Management and Tax Management: The Tunisian Case

Dridi¹,

Boubaker²

2015

IJBM

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In this study, we examine empirically whether the gap between the pre-tax income and the taxable income predicts simultaneously earnings management and tax management. Prior researches have begun to estimate several indictors of earnings quality. We extends this works by investigating whether the book-tax differences (BTD) provides information about managerial discretion. BTD can be used as an attribute of information quality and can contain incremental information for investors and users of financial reports of companies We compose a sample of 21 listed Tunisian firms over the 2003-2012 periods, we apply a statistical methodology implementing a linear panel regression. We develop a model in which we estimate abnormal BTD. All earnings and tax management activities are captures by our abnormal BTD indicator (ABTD). From this regression we are going to test the effect of the variables of the earnings and tax management on the ABTD variable. We find, as expected, a significant association between BTD and manager discretion proxies. Our results indicate that BTD contains a predictive power over the earnings and tax management. We find that Tunisian companies are concerned about tax reducing rather than improved information quality and increasing the financial result.

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Section:  Tax Management Measuresmentioning

confidence: 99%

The Difference between the Accounting Result and Taxable Income in Detecting Earnings Management and Tax Management: The Tunisian Case

Dridi¹,

Boubaker²

2015

IJBM

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“…The studies that we are aware of using EU member state data are Holland (1998) for the UK, Janssen and Buijink (1998) for the Netherlands and Ballas and Hevas (1999) for Greece. The most recent single-country papers using US data are Gupta and Newberry (1997) and Plesko (1999).…”

Section: Average Etrs: Prior Cross-country Researchmentioning

confidence: 99%

Evidence of the effect of domicile on corporate average effective tax rates in the European Union

Buijink

Janssen

Schols

2002

Journal of International Accounting, Auditing and Taxation

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We estimate corporate average effective tax rates from financial statements for companies domiciled in European Union (EU) member states during 7 years from 1990 to 1996. Our objective is to compare the tax rate effectively experienced by companies with the corporate statutory tax rate in the EU country in which each company is domiciled. The difference between the corporate statutory tax rate and the financial statements based corporate average effective tax rate provides information on the magnitude of tax incentives provided by governments within the EU. These tax incentives come on top of the directly observable differences in statutory tax rates between EU member states. We find (i) that the use of tax incentives, over and above differences in statutory tax rates, differs substantially between EU member states (corporate domiciles) and (ii) that the provison of tax incentives does not have the effect of equalizing corporate effective tax rates between EU member states (corporate domiciles).2

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“…Page 2 term, data basis, and methodologies (e.g., Kern and Morris,1992;Wilkie and Limberg,1990;Holland, 1998;Kim and Limpaphayom, 1998;Derashid and Zhang, 2003). All studies are based on OLS model and firms with negative ETR are eliminated from the sample.…”

Section: Introductionmentioning

confidence: 99%

Determinants of effective tax rates for firms listed on Chinese stock market: Panel models with two-sided censors

Chiou

Hsieh

Lin

2014

JEFS

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Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size

Cited by 50 publications

References 13 publications

The Difference between the Accounting Result and Taxable Income in Detecting Earnings Management and Tax Management: The Tunisian Case

The Difference between the Accounting Result and Taxable Income in Detecting Earnings Management and Tax Management: The Tunisian Case

Evidence of the effect of domicile on corporate average effective tax rates in the European Union

Determinants of effective tax rates for firms listed on Chinese stock market: Panel models with two-sided censors

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