识别不同类型的避税行为:对实证研究的启示

IF 1.3 Q3 BUSINESS, FINANCE
David A. Guenther, Linda K. Krull, B. Williams
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引用次数: 5

摘要

我们提供了一个理论框架来确定避税措施何时反映与盈余管理相关和无关的避税行为。盈余管理对避税措施的影响是因为税前财务会计收入被用作衡量纳税的基准。一家向上管理收益而不为管理收益缴纳额外税款的公司可以被视为避税。我们证明,先前研究中使用的避税指标——支付的现金税与税前经营现金流的比率——捕捉到了与盈余管理无关的避税行为。在实证研究中使用这种替代措施可以避免将盈余管理结果归因于避税。JEL分类: M41;H25;G12。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Identifying Different Types of Tax Avoidance: Implications for Empirical Research
We provide a theoretical framework to identify when measures of tax avoidance reflect tax avoidance related to, and unrelated to, earnings management. The influence of earnings management on measures of tax avoidance occurs because pretax financial accounting income is used as a benchmark against which tax payments are measured. A firm that manages earnings upward without paying additional tax on the managed earnings can be considered to have avoided tax. We demonstrate that a measure of tax avoidance that has been used in prior research—the ratio of cash taxes paid to pretax operating cash flows—captures tax avoidance that is unrelated to earnings management. Use of this alternate measure in empirical studies can avoid attributing earnings management results to tax avoidance. JEL Classifications: M41; H25; G12.
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来源期刊
CiteScore
3.20
自引率
12.50%
发文量
14
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