Sökning: "Erik Skytting"

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  1. 1. Profitability and Tax Avoidance

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Herman Olsson; Erik Skytting; [2017]
    Nyckelord :Tax Avoidance; Rent Extraction; Profitability; DuPont;

    Sammanfattning : We ask whether tax savings generated by tax avoidance activities outweigh the associated agency costs. Using a decrease in tax avoidance following the adoption of IFRS, we find that tax aggressive firms' future operating profitability improved by 3.2 percent in our cross-country sample. LÄS MER