LikeSNU-서울대 중앙도서관 빅데이터 지식 플랫폼

이익조정과 기업가치의 관계에서 조세회피의 매개효과 검증

Author

당옥철, 주자운, 양규혁

Journal Title

아태경상저널

Publication Year

2021

Topics

#Tax avoidance
#Enterprise value

Summary

This study analyzed the effect of earnings management on firm value and the mediating role of tax avoidance. The empirical analysis revealed that earnings management has a positive effect on firm value, and tax avoidance plays a mediating role between earnings management and firm value. This suggests that tax avoidance factors should be considered when utilizing earnings management information.

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