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• W1977756838 abstract "Purpose – The purpose of this study is to examine the relationship of using derivative financial instruments, tax aggressiveness and firm market value. Design/methodology/approach – This paper develops analytical models and designs an empirical study. Findings – Using data from large Canadian public companies, this paper finds that a firm’s realized losses or unrealized gains from using derivatives are negatively associated with its effective tax rate, and a firm’s realized losses or unrealized gains from using derivatives are positively associated with its market value. Research limitations/implications – This study simplifies the analytical model by separating the firm’s intrinsic market value from the tax-timing option value. In a more general framework, the tax-timing option value could be subsumed in the firm’s market value, and the firm’s market value would be determined endogenously. Originality/value – This study develops a framework to show how firms exploit the tax-timing option by using derivatives. It is the first study to conclude that a motive for firms to use derivatives is to exploit the tax-timing option." @default.
• W1977756838 created "2016-06-24" @default.
• W1977756838 creator A5046436608 @default.
• W1977756838 date "2014-10-28" @default.
• W1977756838 modified "2023-10-09" @default.
• W1977756838 title "Derivative financial instruments, tax aggressiveness and firm market value" @default.
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• W1977756838 doi "https://doi.org/10.1108/jfep-02-2014-0013" @default.
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