Effects of IFRS adoption on tax avoidance
ABSTRACT This study investigates the association between mandatory International Financial Reporting Standards (IFRS) adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through tax planning activities, whether these...
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| Format: | Article |
| Language: | English |
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Universidade de São Paulo
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| Series: | Revista Contabilidade & Finanças |
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| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000300407&lng=en&tlng=en |