Corporate Tax Avoidance Dissertation Abstract

Writing A Quality Dissertation About Tax Avoidance: Hints And Tips

Writing a dissertation takes a lot of work and making it quality is even more work. If you do not plan on making a quality essay then save yourself the time because to complete a dissertation especially if it is to get your Ph.D., you will need it to be flawless, original and substantial. The following are a few hints and tips to start you on the long process of writing a dissertation about tax avoidance.

The Thesis

The main point of any paper but especially one like this is to have a clear and sound thesis. Although your thesis may change throughout the writing and researching process, it is important to start with something as your thesis; or even a few ideas for a thesis. A clear issue must be addressed. A few ideas for a thesis about tax avoidance are as follows.

  • Corporate Tax Avoidance
  • – You could discuss the effects of corporate tax avoidance on employees or management. Find out more about why it happens and who is really behind it and what ends up happening because of it. There are many spins that can be taken from this.
  • Tax Avoidance vs. Tax Evasion
  • – Many people, see tax avoidance as criminal while it is tax evasion could be the truly criminal matter. In a thesis on this subject, you could argue for or against this view and define where the problem really lies- in the definition or the meaning. What impact does this wording have on those who are abiding by the law and those that are not?
  • Methods of Tax Avoidance
  • – Your thesis can focus on certain key methods of tax avoidance that are far from criminal and prove this point OR you could spin it the opposite way by proving common methods of avoidance as being contrived and borderline to actually criminal.

Original Contributions

The most important part of a dissertation (other than the thesis) is what sets it apart and makes it unique to other essays and projects. Choosing where you get your information and facts will definitely make a difference. Original contributions are not required but somewhat expected because they take research to the next level. Your project will undoubtedly have a new thing to say if you are using original sources to get your information instead of using other peoples’ research. We are not saying that you need to reinvent the wheel; just be aware of what information is out there and be prepared to go out and get your own information that is improved or more specific you your thesis.

An empirical investigation of corporate tax avoidance: The firm life-cycle, investor perception and the timeliness of earnings announcements

Thomas R Kubick, University of Nebraska - Lincoln

Abstract

This dissertation is comprised of three empirical investigations of corporate tax avoidance. In the first study, a life-cycle theory of corporate tax avoidance that has not been explored in extant literature and may be helpful in addressing future research questions is presented. Evidence suggests the firm life-cycle is a consistent determinant of corporate tax avoidance. The second study evaluates investor perception of tax avoidance activity. Specifically, direct evidence is presented suggesting that tax avoidance is not a priced risk factor in the post SFAS No. 109 period. Cash flow and discount rate news properties are investigated suggesting tax avoidance is associated with both cash flow and discount rate news, stock returns are driven primarily by cash flow news (consistent with Vuolteenaho [2002]) and investors on average do not appear to react differently to cash flow shocks in the presence of greater tax avoidance. In the third study, consistent with an agency theory of tax avoidance, evidence is presented suggesting tax avoidance results in a less timely annual earnings announcement. Evidence is also presented suggesting that tax avoidance impacts the value-relevance of earnings to investors at the announcement date, evaluated by the earnings response coefficient ("ERC"). ^

Subject Area

Business Administration, Accounting

Recommended Citation

Kubick, Thomas R, "An empirical investigation of corporate tax avoidance: The firm life-cycle, investor perception and the timeliness of earnings announcements" (2011). ETD collection for University of Nebraska - Lincoln. AAI3482036.
https://digitalcommons.unl.edu/dissertations/AAI3482036

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Since April 16, 2012

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