Nghiên cứu hành vi điều chỉnh lợi nhuận của các doanh nghiệp niêm yết trong trường hợp thay đổi thuế suất thuế thu nhập doanh nghiệp

Abstract

Investigating the profit management of listed enterprises in response to changes in corporate tax rate, this study was based on Kothari et al. (2005)’s model for calculating and examining their profit management (increase, decrease or no adjustment). On collected data from 39 listed enterprises during the 2007 – 2015 period, the results show that all of the studied enterprised manipulated their profit management with more increase than decrease but lower scale. Then, using panal data to examine the effects of tax rate change on profit management, it shows that tax rate change affected profit management, but not very evident.