Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/247980 
Year of Publication: 
2019
Citation: 
[Journal:] Verslas: Teorija ir praktika / Business: Theory and Practice [ISSN:] 1822-4202 [Volume:] 20 [Publisher:] Vilnius Gediminas Technical University [Place:] Vilnius [Year:] 2019 [Pages:] 284-292
Publisher: 
Vilnius Gediminas Technical University, Vilnius
Abstract: 
Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year observations generated from Thomson Reuters Eikon for the years 2000-2017. The results show that IFRS adoption has a positive effect on book-tax aggressiveness, indicating that firms tend to prioritize book-tax aggressiveness over book-tax conformity. Further, law enforcement negatively affects book-tax aggressiveness. All in all, our findings imply that law enforcement is very crucial for ASEAN countries to enhance managers' awareness of not engaging the book-tax aggressiveness practice.
Subjects: 
tax reporting aggressiveness
financial reporting aggressiveness
IFRS
law enforcement
JEL: 
M41
H25
H26
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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