How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions-Reference-Cited by-同舟云学术

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How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions

Published:2022-08-09 Issue: Volume: Page:1-31
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Sun Hongyan¹,Zhang Chi²,Zhang Jiahang³,Zhang Xu²

Affiliation:

1. School of Business, Macau University of Science and Technology, Macau, People’s Republic of China

2. Faculty of Business Administration, University of Macau, Macau, People’s Republic of China

3. Faculty of Business and Economics, University of Hong Kong, Hong Kong, People’s Republic of China

Funder

University of Macau

Macau University of Science and Technology

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/01559982.2022.2106850

Reference43 articles.

1. Corporate governance, incentives, and tax avoidance

2. Book-tax conformity, earnings persistence and the association between earnings and future cash flows

3. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

4. The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

Cited by 2 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?;Cogent Business & Management;2023-05-14

2. Does Public Governance Matter in Corporate Tax Avoidance? Evidence from the Anti-Corruption Campaign in China;2023

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