Tax avoidance and Credit Rating association

Název práce: Tax avoidance and Credit Rating association
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
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
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
Datum podání práce: 31. 5. 2017
Datum obhajoby: 15. 6. 2017
Identifikátor v systému InSIS: https://insis.vse.cz/zp/60073/podrobnosti

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