Daria Orlova

Master's thesis

Tax avoidance and Credit Rating association

Tax avoidance and Credit Rating association
Abstract:
In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective …more
Abstract:
In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective …more
 
 
Language used: English
Date on which the thesis was submitted / produced: 1. 11. 2016

Thesis defence

  • Date of defence: 15. 6. 2017
  • Supervisor: Christoph Watrin
  • Reader: Jan Molín

Citation record

Full text of thesis

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http://www.vse.cz/vskp/eid/70626

Vysoká škola ekonomická v Praze

Master programme:
Finance and Accounting

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