德勤－复旦会计论坛系列243期讲座
时间：2025年 3月4日（周二）上午10:00
地点：Zoom：https://us02web.zoom.us/j/83798898536?pwd=4WcT2brYPJQdbkHsbaspMUdaT1eHuD.1
会议号: 837 9889 8536 密码: 684342
题目: Cost Uniqueness and Tax Avoidance
报告人: Raj Mashruwala （Haskayne School of Business，University of Calgary）
主持人：黄蓉 教授
摘 要:
This study investigates whether a firm’s cost uniqueness, defined by its distinctive operating characteristics, affects its tax avoidance behavior. We hypothesize that cost uniqueness increases information opacity, reducing detection risk and thereby promoting tax avoidance. Using firm-year observations from the Compustat annual data file for the period 1994-2022, we find that cost uniqueness is negatively associated with cash effective tax rates (CETR) and industry-size adjusted CETR, suggesting that firms with higher cost uniqueness tend to engage in greater tax avoidance. Further, we find this relationship is weaker for firms with stronger external monitoring and better internal information environments, indicating that governance mechanisms play a moderating role. Our results remain robust across multiple endogeneity and sensitivity tests. Overall, this study contributes to the literature by highlighting the role of firms’ internal operating characteristics in shaping their tax strategies.
会计学系
2025-2-27
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