تعامل حاکمیت شرکتی و رژیم نظارت خارجی
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تعامل حاکمیت شرکتی و رژیم نظارت خارجی

عنوان فارسی مقاله: تاثیر تعامل بین حاکمیت شرکتی و رژیم نظارت خارجی بر اجتناب مالیات شرکت
عنوان انگلیسی مقاله: The effect of the interplay between corporate governance and external monitoring regimes on firms’ tax avoidance
مجله/کنفرانس: پیشرفت در حسابداری – Advances in Accounting
رشته های تحصیلی مرتبط: مدیریت، اقتصاد، حسابداری
گرایش های تحصیلی مرتبط: مدیریت مالی، اقتصاد مالی، حسابداری مالی
کلمات کلیدی فارسی: اجتناب از مالیات، حاکمیت شرکتی، نرخ مالیات موثر، تفاوتهای حسابداری مالی، محیط مالیاتی، مقررات
کلمات کلیدی انگلیسی: Tax avoidance, Corporate governance, Cash effective tax rates, Book-tax differences, Tax environment, Regulation
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.adiac.2018.02.004
دانشگاه: University of South Florida Sarasota-Manatee – United States
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 0.672 در سال 2017
شاخص H_index: 20 در سال 2019
شاخص SJR: 0.277 در سال 2017
شناسه ISSN: 0882-6110
شاخص Quartile (چارک): Q3 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 18
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E7248
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Background


3- Hypothesis development


4- Method


5- Data and descriptive statistics


6- Multivariate results


7- Conclusions and limitations


Appendix A


Appendix B. Variable measurement


References

نمونه متن انگلیسی مقاله

Abstract


This study investigates how the interplay between internal corporate governance and the changes in the tax and corporate governance environment in the U.S. during the early 2000s affected firms' tax avoidance levels. Analyses use a panel of U.S. firms for the period 1997–2005 and permanent book-tax difference and cash effective tax rates as proxies for tax avoidance. Results suggest that, relative to other firms, firms with weakgovernance during the low-regulation period (years 1997–2000) exhibited lower tax-avoidance levels during the high-regulation period (years 2003–2005) in response to the tighter external monitoring regime. The study adds to the corporate tax avoidance literature by providing evidence regarding the importance of considering external monitoring regimes in the study of the relationship between corporate governance and tax avoidance.


Introduction


Corporate scandals and general public concerns led to increased external monitoring activity by tax and financial reporting authorities in the early 2000s. Such increased monitoring was a response to a suspected increase in tax avoidance activities (U.S. Treasury, 1999) and a deterioration of corporate governance institutions (Coffee, 2006).2 Specifically, the IRS increased both reporting requirements and audit activity in an effort to reduce tax avoidance and Congress empowered the SEC, through the Sarbanes-Oxley Act of 2002 (SOX), to increase internal control requirements for publically traded firms. In this paper, I provide evidence regarding whether tax avoidance did in fact decrease following the changes in external monitoring. Furthermore, I examine whether firms with weaker corporate governance in the 1990s exhibited lower tax avoidance levels than other firms after the regulatory regime changed.3 Such weaker corporate governance firms were probably affected to a greater extent than other firms by regulatory regime changes because they were most likely to have weaknesses in their internal controls (Hoitash, Hoitash, & Bedard, 2009; Krishnan, 2005). Therefore, they may have invested resources to improve their internal controls and eliminated certain risks from their tax avoidance activities (KPMG, 2006) that would result in lower tax avoidance levels relative to other firms. My study extends and contributes to our understanding of the interplay between external and internal corporate governance mechanisms on corporate tax avoidance and it is of interest to regulators and academics.

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