Thesis On Tax Avoidance Problem Solving And Decision Making Presentation

Accounting Kubick, Thomas R, "An empirical investigation of corporate tax avoidance: The firm life-cycle, investor perception and the timeliness of earnings announcements" (2011).

This thesis consists of three extended essays on the evasion of income tax.

In the first study, a life-cycle theory of corporate tax avoidance that has not been explored in extant literature and may be helpful in addressing future research questions is presented.

Evidence suggests the firm life-cycle is a consistent determinant of corporate tax avoidance.

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The main purpose of this thesis is to refine the existing tax evasion models in a way that makes it possible to explain empirically established stylized facts that could not be explained before.

Thesis On Tax Avoidance-27Thesis On Tax Avoidance-41

Furthermore, tax avoidance is divided into nonconforming and conforming tax avoidance.

It also compares how participants react to media biases and if the factors presented affect the participant’s ethical views of tax decisions.

Participants believe that tax avoidance, while legal, is slightly unethical.

In the third study, consistent with an agency theory of tax avoidance, evidence is presented suggesting tax avoidance results in a less timely annual earnings announcement.

Evidence is also presented suggesting that tax avoidance impacts the value-relevance of earnings to investors at the announcement date, evaluated by the earnings response coefficient ("ERC").

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