Tax avoidance and Credit Rating association
| Thesis title: | Tax avoidance and Credit Rating association |
|---|---|
| Author: | Orlova, Daria |
| Thesis type: | Diploma thesis |
| Supervisor: | Watrin, Christoph |
| Opponents: | Molín, Jan |
| Thesis language: | English |
| Abstract: | 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. |
| Keywords: | Book-tax differences; Ta avoidance; Credit rating; Cash effective tax rate |
| Thesis title: | Tax avoidance and Credit Rating association |
|---|---|
| Author: | Orlova, Daria |
| Thesis type: | Diplomová práce |
| Supervisor: | Watrin, Christoph |
| Opponents: | Molín, Jan |
| Thesis language: | English |
| Abstract: | 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. |
| Keywords: | Tax avoidance; Credit rating; Book-tax differences; Cash effective tax rate |
Information about study
| Study programme: | Finance and Accounting |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 1. 11. 2016 |
|---|---|
| Date of submission: | 31. 5. 2017 |
| Date of defense: | 15. 6. 2017 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/60073/podrobnosti |