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- W2810930369 abstract "Stakeholder and principal-agent theories propose that corporations seek to decrease the outflow of cash flow caused by tax expenses through tax aggressiveness. This paper empirically examines the relationship among operating cash flow, earnings management and tax aggressiveness based on the data consisting of Chinese listed manufacturing companies from 2011 to 2015. We find that tax aggressiveness has a significant positive correlation with earnings management and has a v-shaped relationship with the operating cash flow i.e., tax aggressiveness has a negative correlation with operating cash flow when operating cash flow before tax is less than zero, while it is a positive correlation when operating cash flow is greater than zero. This result confirms that operating cash flow and earnings before tax are two important incentives for tax aggressiveness." @default.
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- W2810930369 date "2018-06-26" @default.
- W2810930369 modified "2023-09-27" @default.
- W2810930369 title "Operating Cash Flow, Earnings Management and Tax Aggressiveness: Evidence from Listed Companies in China" @default.
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- W2810930369 doi "https://doi.org/10.1007/978-3-319-93351-1_84" @default.
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