The Impacts of Tax Aggressiveness Strategies on Information Disclosure and Firm Value for Listed Firms in Taiwan

• Main Authors: Lin Yu-Xuan, 林育瑄
• Other Authors: Xie Wan-Ting
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/q9r9b6

碩士 === 國立高雄應用科技大學 === 會計系 === 102 === The taxes burden may affect the cash flows of firms and shareholders. How to manage tax costs and reduce tax risk has become important considerations for firms’ business decisions, so firms would reduce the costs through the tax strategies. This study investigates the impacts of tax aggressiveness strategies on information disclosure and firm value for listed firms in Taiwan. The empirical results show that no relation between the tax aggressiveness strategies and information disclosure for listed firms in Taiwan. Furthermore, the results suggest that tax aggressiveness strategies is beneficial to firm value for listed firms in Taiwan. I also found the more tax aggressiveness strategies would increase the value relevance of earnings relevance for listed firms in Taiwan.