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How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions
Zhang X(張旭)
2022-08
Source PublicationAccounting Forum
ABS Journal Level3
Abstract

The extant literature has provided much evidence on the consequences of adopting the International Financial Reporting Standards (IFRS), but studies that pertain to taxes and the IFRS are rare. This study investigates whether IFRS adoption affects
corporate tax avoidance and how the impact of IFRS varies with country-level institutions. We find that the effect of an IFRS mandate on corporate tax avoidance is conditional; that is, firms with a lower (higher) initial level of tax avoidance tend to be more (less) tax aggressive after IFRS adoption. In addition, this conditional impact is more pronounced in regimes with higher levels of investor protection. We also find that the strength of country-level tax enforcement might erode (bolster) the positive (negative) effects of IFRS adoption.

DOI10.1080/01559982.2022.2106850
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Cited Times [WOS]:0   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Faculty of Business Administration
Recommended Citation
GB/T 7714
Zhang X. How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions[J]. Accounting Forum,2022.
APA Zhang X.(2022).How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions.Accounting Forum.
MLA Zhang X."How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions".Accounting Forum (2022).
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