Corporate Tax Avoidance: Evidence from Vietnamese Firms

IF 0.3 Q4 BUSINESS, FINANCE Review of Pacific Basin Financial Markets and Policies Pub Date : 2022-02-07 DOI:10.1142/s0219091522500023

Ha Kieu Oanh, Christopher Gan

引用次数: 0

Abstract

This paper examines the effect of corporate tax avoidance on firm value using a sample of Vietnamese nonfinancial listed firms for the period 2007 to 2018. Using fixed effect, ordinary least square and system generalized method of moment estimation, the results show a positive and statistically significant relationship between corporate tax avoidance and firm value. Our result demonstrates the bright side of corporate tax avoidance at the firm level. Further analysis shows that the positive effect of corporate tax avoidance on firm value can be intensified by the effectiveness of the board of directors in monitoring management.

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企业避税:来自越南公司的证据

本文以2007年至2018年越南非金融上市公司为样本，研究了企业避税对公司价值的影响。利用固定效应、普通最小二乘和系统广义矩估计方法，结果表明企业避税与企业价值之间存在显著的正相关关系。我们的研究结果在公司层面展示了企业避税的光明一面。进一步分析表明，董事会监督管理的有效性可以强化企业避税对企业价值的积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Review of Pacific Basin Financial Markets and Policies BUSINESS, FINANCE-

CiteScore

1.30

自引率

11.10%

发文量

期刊介绍： This journal concentrates on global interdisciplinary research in finance, economics and accounting. The major topics include: 1. Business, economic and financial relations among the Pacific rim countries. 2. Financial markets and industries. 3. Options and futures markets of the United States and other Pacific rim countries. 4. International accounting issues related to U.S. companies investing in Pacific rim countries. 5. The issue of and strategy for developing Tokyo, Taipei, Shanghai, Sydney, Seoul, Hong Kong, Singapore, Kuala Lumpur, Bangkok, Jakarta, and Manila as international or regional financial centers. 6. Global monetary and foreign exchange policy, and 7. Other high quality interdisciplinary research in global accounting, business, economics and finance.

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