文章基本信息

标题：The impact of tax avoidance on the value of listed firms in Vietnam
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作者：Nguyen Minh Minh Ha ; Pham Tuan Anh ; Xiao-Guang Yue 等
期刊名称：Cogent Business & Management
电子版ISSN：2331-1975
出版年度：2021
卷号：8
期号：1
页码：1930870
DOI：10.1080/23311975.2021.1930870
出版社：Taylor and Francis Ltd
摘要：The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010–2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the model’s errors, we show that tax avoidance has a negative impact on the value of businesses at a 10% significance level. In addition, other variables, such as foreign ownership, investment, return on assets, leverage, the growth rate, firm size, sales index, and age of the firm, have a positive impact on firm value. In addition, variables such as state ownership and total accruals have a negative impact on firm value, and most of them are highly robust. However, firm size and the firm growth rate are not statistically significant in the study.
关键词：firm value ; HOSE ; PCSE ; tax avoidance