文章基本信息

标题：DO COUNTRY CHARACTERISTICS AFFECT THE COMPLEMENTARY LEVEL OF FINANCIAL AND TAX AGGRESSIVENESS?
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作者：Nurul Aisyah Rachmawati ; Sidharta Utama ; Dwi Martani 等
期刊名称：Asian Academy of Management Journal of Accounting and Finance
印刷版ISSN：1823-4992
电子版ISSN：2180-4192
出版年度：2020
卷号：16
期号：1
页码：45-62
语种：English
出版社：Universiti Sains Malaysia
摘要：This study aims to examine whether two country characteristics—book-tax conformity and law enforcement—affect the complementary level of financial and tax aggressiveness. Previous studies have produced inconclusive results for the relationship between financial and tax aggressiveness. This study fills the gap by examining the country-level determinants of the complementary level of financial and tax aggressiveness. It also develops a new measure of the complementary level of financial and tax aggressiveness. Using a sample of firms from 15 countries in East Asia and Europe from 2014 to 2016,this study finds that firms from countries with higher book-tax conformity and stronger law enforcement tend to have a lower complementary level of financial and tax aggressiveness. In an additional test,this study shows that in countries with lower book-tax conformity,the effect of law enforcement on the complementary level of financial and tax aggressiveness is stronger than in countries with higher book-tax conformity. These results suggest that country characteristics influence managers’ decisions to either present financial statements and tax reporting aggressively at the same time or not.
关键词：Complementary level of financial and tax aggressiveness;book-tax conformity; law enforcement