The value relevance of corporate tax expenses in the presence of partisanship: International evidence

Parastoo Ostad*, Javier Mella*

*Autor correspondiente de este trabajo

Producción científica: Contribución a una revistaArtículorevisión exhaustiva

Resumen

This study examines the value relevance of corporate tax expenses in an international setting and determines whether partisanship plays a role in its informativeness. Our empirical results indicate the greater value relevance of corporate taxes during the administration of right-leaning governments. Moreover, our cross-sectional analysis suggests that corporate tax expense is value-relevant during the administration of right-leaning governments; however, corporate tax expense does not convey information regarding returns when left-leaning parties are in office. These findings highlight the importance of the political orientation of tax policymakers in determining value-related information on corporate tax expenses.

Idioma originalInglés
Número de artículo100832
Páginas (desde-hasta)1-15
Número de páginas15
PublicaciónGlobal Finance Journal
Volumen57
DOI
EstadoPublicada - ago. 2023

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© 2023 Elsevier Inc.

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