National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Tax avoidance and Credit Rating association
Orlova, Daria ; Watrin, Christoph (advisor) ; Molín, Jan (referee)
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.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.