Item

Financial accounting effects of tax aggressiveness: Contracting and measurement

De Waegenaere,A.M.B.
; 
Sansing,R.
; 
Wielhouwer,J.L.
Abstract
This study examines a setting in which a tax-reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of the tax-reporting decision will occur in the future. The study also examines how well two accounting measures of tax aggressiveness — cash taxes paid and the unrecognized tax benefit — distinguish between conservative and aggressive firms.
Description
Date
2015-04
Journal Title
Journal ISSN
Volume Title
Publisher
Collections
Tilburg University Research Output Collection
Show all metadata
Research Projects
Organizational Units
Journal Issue
Keywords
SDG 17 - Partnerships for the Goals
Citation
De Waegenaere, A M B, Sansing, R & Wielhouwer, J L 2015, 'Financial accounting effects of tax aggressiveness : Contracting and measurement', Contemporary Accounting Research, vol. 32, no. 1, pp. 223-242. https://doi.org/10.1111/1911-3846.12068
URI
https://hdl.handle.net/20.500.14602/60212
License
info:eu-repo/semantics/restrictedAccess
Embedded videos