The Relationship between Financial Information Quality and Corporate Tax Avoidance
碩士 === 逢甲大學 === 會計學系 === 107 === This study focuses on the relationship between financial information quality and corporate tax avoidance. The risks of tax avoidance will seriously affect the company's operating conditions. According to the decision theory, the company should collect and refere...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/f5h2n8 |
| Summary: | 碩士 === 逢甲大學 === 會計學系 === 107 === This study focuses on the relationship between financial information quality and corporate tax avoidance. The risks of tax avoidance will seriously affect the company's operating conditions. According to the decision theory, the company should collect and reference to the information regarding tax avoidance in order to determine the impact on the company. The empirical results show that companies with better relevance financial information quality tend to evade more taxes. The policy makers can with relevance information measure the impact of corporate tax avoidance more accurately. From the empirical results, we emphasize the importance of information quality for decision-making. The results show that a better relevance financial information quality can further reduce the tax risk.
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