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الرئيسية > Using the ARDL Approach to Int...>الوصف

Using the ARDL Approach to Interpretation of the Relationship between Creative Accounting Practices and Tax Evasion: Company Case Study COCA-COLA "1998-2020"

المصدر: مجلة الدراسات التجارية والاقتصادية المعاصرة
الناشر: جامعة ابن خلدون تيارت - الملحقة الجامعية قصر الشلالة
المؤلف الرئيسي: Abbassi, Saber (Author)
مؤلفين آخرين: Chaoubi, Mahmoud Faouzi (Co-Author) , Zanouda, Imane (Co-Author)
المجلد/العدد: مج5, ع1
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2022
الصفحات: 780 - 802
DOI: 10.55624/2382-005-001-040
ISSN: 2661-7153
رقم MD: 1238660
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
النظم المحاسبية | المحاسبة الإبداعية | القوائم المالية | التهرب الضريبي
كلمات المؤلف المفتاحية:
Creative Accounting | Tax Evasion | ARDL | International Company
رابط المحتوى:
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المستخلص: This study aims to measure the relationship between creative accounting and tax evasion in the international companies. Therefore, COCA-COLA Company was selected as a case study during the period 1998-2020. In the context of financial statements, the Beneish model is used to detect creative accounting practices. Also to capture the effect of creative accounting on tax evasion, we estimated the long-run linkage by using the ARDL bounds testing approach to cointegration in two categories, fraudulent behaviour and aggressive accounting. The test results prove of this study COCA-COLA company practice creative accounting during all years of study when the condition M-score -2.22. Then, there is feedback long run and relationship between creative accounting and tax evasion through aggressive accounting category about two variables DEPI, TATA and DSRI not effect. In addition, there is not feedback long run and relationship between creative accounting and tax evasion through fraud behaviour category.
ISSN: 2661-7153

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