Relation between Corporate Tax Avoidance and Financial Constraints
| Autor: | Ohsu, Yuji |
|---|---|
| Jazyk: | japonština |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | 青山社会情報研究. 10:1-12 |
| ISSN: | 1883-7638 |
| Popis: | The relation between corporate tax avoidance and financial constraints is examined using both the score of financial constraints and the investment-cash sensitivity. It was found that: (1) changes in scores of financial constraints are related to future changes in current ETRs, and (2) firms with low ETRs have a high investment-cash sensitivity. These results indicate that it is possible for constrained films to decrease their tax expenses. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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