Tax Avoidance Dynamics across Firm's Life Cycle

被引：0
|
作者：
Mangoting, Yenni [1 ]
Nugroho, Monica Valencia [1 ]
Yanuar, Avelia [1 ]
机构：
[1] Petra Christian Univ, Surabaya, Indonesia
来源：
PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON ACCOUNTING, MANAGEMENT AND ECONOMICS 2018 (ICAME 2018) | 2018年 / 92卷
关键词：
firm's life cycle; tax avoidance; cash flow pattern; resource-based theory; effective tax; rate; CAPITAL STRUCTURE;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The purpose of this study is to examine the association between the stages in a firm's life cycle on tax avoidance strategies. This research uses cash flow pattern as a proxy to identify firm's life cycle and divide it into four phases of life cycle. We find that tax avoidance is significantly positively associated with the introduction and decline phase and not significantly negatively related with the growth and mature phase
引用
收藏
页码：355 / 362
页数：8
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