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Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2019.1640627

Financial statement comparability and corporate tax avoidance: evidence from China

Muhammad Ansar Majeed ; International Business School, Zhejiang Gongshang University, Hangzhou, P.R. China
Chao Yan ; School of Accounting, Zhongnan University of Economics and Law, Wuhan, P.R. China

Puni tekst: engleski, pdf (2 MB) str. 1813-1843 preuzimanja: 53* citiraj
APA 6th Edition
Ansar Majeed, M. i Yan, C. (2019). Financial statement comparability and corporate tax avoidance: evidence from China. Economic research - Ekonomska istraživanja, 32 (1), 1813-1843. https://doi.org/10.1080/1331677X.2019.1640627
MLA 8th Edition
Ansar Majeed, Muhammad i Chao Yan. "Financial statement comparability and corporate tax avoidance: evidence from China." Economic research - Ekonomska istraživanja, vol. 32, br. 1, 2019, str. 1813-1843. https://doi.org/10.1080/1331677X.2019.1640627. Citirano 30.03.2020.
Chicago 17th Edition
Ansar Majeed, Muhammad i Chao Yan. "Financial statement comparability and corporate tax avoidance: evidence from China." Economic research - Ekonomska istraživanja 32, br. 1 (2019): 1813-1843. https://doi.org/10.1080/1331677X.2019.1640627
Harvard
Ansar Majeed, M., i Yan, C. (2019). 'Financial statement comparability and corporate tax avoidance: evidence from China', Economic research - Ekonomska istraživanja, 32(1), str. 1813-1843. https://doi.org/10.1080/1331677X.2019.1640627
Vancouver
Ansar Majeed M, Yan C. Financial statement comparability and corporate tax avoidance: evidence from China. Economic research - Ekonomska istraživanja [Internet]. 2019 [pristupljeno 30.03.2020.];32(1):1813-1843. https://doi.org/10.1080/1331677X.2019.1640627
IEEE
M. Ansar Majeed i C. Yan, "Financial statement comparability and corporate tax avoidance: evidence from China", Economic research - Ekonomska istraživanja, vol.32, br. 1, str. 1813-1843, 2019. [Online]. https://doi.org/10.1080/1331677X.2019.1640627

Sažetak
This paper examines whether financial statement comparability (hereafter referred to as comparability) is associated with corporate tax avoidance. We document the negative relationship between comparability and tax avoidance. Our findings indicate that comparability reduces information asymmetry, which makes the monitoring of managerial activities more effective. In addition, comparable information may increase the risk of detection of aggressive tax strategies, which leads to reputational, regulatory and political risks. We further examine how analyst coverage and product market competition influence the relationship between comparability and corporate tax avoidance. The results show that analyst coverage substitutes for the effect of comparability on tax avoidance. However, we do not obtain any conclusive evidence that product market competition plays a complementary role to comparability in reducing tax avoidance. Our results are robust to the various measures of comparability and tax avoidance and alternative methodological techniques

Ključne riječi
Comparability; tax avoidance; information asymmetry; China

Hrčak ID: 228856

URI
https://hrcak.srce.hr/228856

Posjeta: 84 *