Original title: Tax avoidance and Credit Rating association
Translated title: Tax avoidance and Credit Rating association
Authors: Orlova, Daria ; Watrin, Christoph (advisor) ; Molín, Jan (referee)
Document type: Master’s theses
Year: 2017
Language: eng
Publisher: Vysoká škola ekonomická v Praze
Abstract: [eng] [cze]
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. 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; Cash effective tax rate; Credit rating; Ta avoidance; Book-tax differences; Cash effective tax rate; Credit rating; Tax avoidance

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/70626

Permalink: http://www.nusl.cz/ntk/nusl-359873


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Master’s theses