A Study of the Relationship of the Behavior of Tax Avoidance, Earnings Management, Effective Tax Rates and Corporate Governance of Controlled Foreign Company
| Autor: | Chou, Yi-Chieh, 周宜潔 |
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| Rok vydání: | 2015 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 103 According to that there’s no CFC rule in our country, many multinational enterprises do not paying overseas holdings LTD earnings in low tax jurisdictions to gain deferral privilege. Therefore, the point of this research was to investigate the relationship of the behavior of tax avoidance, earnings management, effective tax rates and corporate governance of controlled foreign company. This research use 14,507 data of Taiwan listed company, and the study period is from 1995 to 2013. After controlled ROA and size of the company, the result of the research is that the company which has higher DA, the motivation of tax avoidance is higher, and the number of retained-earnings unappropriated is higher, either. Moreover, the company which has higher ETR, which represent the company afford higher tax expenditure, and the number of retained-earnings unappropriated is also higher. At last, this research also investigate the effect of corporate governance to the behavior of tax avoidance. The result of the effect is that the company which has larger size of board of directors, the number of retained-earnings unappropriated is lower. It confirms that if company had better corporate governance, the managers’ ability of manipulating company’s finance and the behavior of company tax avoidance are restricted. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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