000 | 01750nab a2200217 a 4500 | ||
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999 |
_c199485 _d199485 |
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003 | OSt | ||
005 | 20200226102034.0 | ||
008 | 191218s20162014xxu||||| |||| 00| 0 eng d | ||
040 |
_aCO-BoUGC _cCO-BoUGC |
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100 | 1 |
_aKubick, Thomas R. _9177887 |
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245 | 1 | 4 |
_aThe effects of regulatory scrutiny on tax avoidance _ban examination of SEC comment letters _cThomas R. Kubick, Daniel P. Lynch, Michael A. Mayberry & Thomas C. Omer |
300 | _aPáginas 1751 a la 1780 | ||
520 | 3 | _aThis study examines the tax avoidance behavior of firms prior to the issuance, and following the resolution, of SEC tax comment letters. We find that firms that appear to engage in greater tax avoidance are more likely to receive a tax-related SEC comment letter. We also find that firms receiving a tax-related SEC comment letter, relative to firms receiving a non-tax comment letter, subsequently decrease their tax avoidance behavior consistent with an increase in expected tax costs. Additionally, we document evidence consistent with other firms that do not receive a comment letter reacting to multiple publicly disclosed tax-related comment letters within their industry by increasing their reported GAAP ETR, consistent with an indirect effect of regulatory scrutiny on certain types of tax avoidance. | |
650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
650 | 2 | 4 |
_aEvasión de impuestos _vPublicaciones seriadas _9177721 |
700 | 1 |
_aLynch, Daniel P. _9176732 |
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700 | 1 |
_aMayberry, Michael A. _9177888 |
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700 | 1 |
_aOmer, Thomas C. _9177889 |
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773 | 0 |
_082265 _9374973 _aThe accounting review 2016 V.91 No.6 (Nov) _o0000002032091 _x0001-4826 (papel) _h30 páginas _nIncluye figuras, tablas, referencias bibliográficas y apéndices |
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942 |
_2ddc _cART |