讨论 "企业税收筹划中激励与机会的相互作用：来自财务受限企业的证据"

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting Pub Date : 2024-06-08 DOI:10.1016/j.adiac.2024.100761

Stacie O. Kelley

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引用次数: 0

摘要

吴开树（2024）的《企业税收筹划中激励与机会的相互作用：来自财务受限企业的证据》（The Interaction between Incentive and Opportunity in Corporate Tax Planning:Evidence from Financially Constrained Firms）研究了税收筹划机会（TPO）对避税激励与避税之间关系的影响。TPO 是手稿中的关键结构。它被估算为企业五年（t-5 至 t-1）平均实际现金实际税率（CETR）与其预测的五年 CETR 之间的差额。预测的 CETR 基于研究表明会影响现金实际税率的公司特征，如规模、资产回报率、市账率、研发、无形资产等。该手稿论证并提供证据表明，如之前的研究所示，避税激励与避税之间的正相关关系对于TPO较大的公司而言明显更大。

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Discussion of “The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms”

The Interaction between Incentive and Opportunity in Corporate Tax Planning:Evidence from Financially Constrained Firms by Kaishu Wu (2024) examines the impact of tax planning opportunities (TPO) on the relation between tax avoidance incentives and tax avoidance. TPO is the key construct in the manuscript. It is estimated as the difference between a firm's average five-year (t-5 to t-1) actual cash effective tax rate (CETR) and its predicted five-year CETR. The predicted CETR is based on firm characteristics research has shown affect cash effective tax rates, such as size, return on assets, market-to-book, research and development, intangible assets, etc. The manuscript argues and provides evidence that the positive relation between tax avoidance incentives and tax avoidance, as shown in prior research, is significantly bigger for firms with larger TPOs.

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来源期刊

Advances in Accounting BUSINESS, FINANCE-

CiteScore

2.50

自引率

6.20%

发文量

期刊介绍： Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.