All Rights Reserved
AccessEcon LLC 2006, 2008.
Powered by MinhViet JSC
ralph lauren polo

 
Ramzi Benkraiem, Safa Gaaya and Faten Lakhal
 
''Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions''
( 2020, Vol. 40 No.2 )
 
 
The purpose of this study is to investigate the relationship between earnings quality and corporate tax avoidance, while accounting for the strength of the legal institutional environment. We find robust evidence that high earnings quality mitigates corporate tax avoidance practices. Furthermore, we find that this association is particularly stronger when country-level legal institutions are powerful. Thus, this study should provide useful insights to academics, professionals as well as policy makers by emphasizing the vital role that accounting information quality could play in the fight against tax avoidance and the important support that legal institutions could provide in this regard.
 
 
Keywords: Earnings quality; accruals quality; earnings precision; tax avoidance; law enforcement; legal institutions.
JEL: G3 - Corporate Finance and Governance: General
H2 - Taxation, Subsidies, and Revenue: General
 
Manuscript Received : Apr 09 2020 Manuscript Accepted : Jun 18 2020

  This abstract has been downloaded 210 times                The Full PDF of this paper has been downloaded 134881 times