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Do tax evaders manage earnings more?: A quantitative study on the relationship between tax evasion and earnings management
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2015 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. Our findings show that tax evader companies are more prone to manage their earnings and that they do it by reporting small earnings. The effect of labelling the companies as tax manipulators does also not change the extent that they manipulate their earnings in the future. There is therefore no disciplinary effect from the tax evader fine on a manipulating company to behave more credible in the future. Out of our results the most unexpected was however that when we compare the NASDAQ companies with the ones listed on less liquid stock exchanges the NASDAQ ones were more pervasive in managing their earnings. This goes against our own hypothesis as well as previous literature and shows that investors have to be careful also when investing in premium markets. 

Place, publisher, year, edition, pages
2015. , 46 p.
Keyword [en]
Tax evasion, Earnings management, Tax authority, Small gains and small losses, NASDAQ
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-255889OAI: oai:DiVA.org:uu-255889DiVA: diva2:823897
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Available from: 2015-06-24 Created: 2015-06-18 Last updated: 2015-06-24Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf