Tax avoidance and Credit Rating association
Název práce: | Tax avoidance and Credit Rating association |
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Autor(ka) práce: | Orlova, Daria |
Typ práce: | Diploma thesis |
Vedoucí práce: | Watrin, Christoph |
Oponenti práce: | Molín, Jan |
Jazyk práce: | English |
Abstrakt: | In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective tax rate increases at least by 1%. Also, the negative association between book-tax differences and credit rating found. |
Klíčová slova: | Book-tax differences; Ta avoidance; Credit rating; Cash effective tax rate |
Název práce: | Tax avoidance and Credit Rating association |
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Autor(ka) práce: | Orlova, Daria |
Typ práce: | Diplomová práce |
Vedoucí práce: | Watrin, Christoph |
Oponenti práce: | Molín, Jan |
Jazyk práce: | English |
Abstrakt: | In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective tax rate increases at least by 1%. Also, the negative association between book-tax differences and credit rating found. |
Klíčová slova: | Tax avoidance; Credit rating; Book-tax differences; Cash effective tax rate |
Informace o studiu
Studijní program / obor: | Finance and Accounting |
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Typ studijního programu: | Magisterský studijní program |
Přidělovaná hodnost: | Ing. |
Instituce přidělující hodnost: | Vysoká škola ekonomická v Praze |
Fakulta: | Fakulta financí a účetnictví |
Katedra: | Katedra finančního účetnictví a auditingu |
Informace o odevzdání a obhajobě
Datum zadání práce: | 1. 11. 2016 |
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Datum podání práce: | 31. 5. 2017 |
Datum obhajoby: | 15. 6. 2017 |
Identifikátor v systému InSIS: | https://insis.vse.cz/zp/60073/podrobnosti |