يجب تسجيل الدخول أولا
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: | |
| كلمات المؤلف المفتاحية: |
Creative Accounting | Tax Evasion | ARDL | International Company
|
| رابط المحتوى: |
عدد مرات التحميل
13
| 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 |
عناصر مشابهة
-
Measuring the Characteristics of Tax Evasion Behaviour: A Case Study Coca-Cola Company 1998-2018
بواسطة: عباسي، صابر منشور: (2021) -
The Role of Forensic Accounting in Detecting Tax Evasion and Fraud: A Case Study in the Office of a Forensic Accountant Expert
بواسطة: Ykhlef, Imane منشور: (2023) -
A Proposed Approach to Increase the Effectiveness of Internal Control in Reducing Tax Evasion in Companies
بواسطة: المنصوري، عبدالمهدي عيدالحسن عيدان منشور: (2022) -
The Impact of Tax Evasion and Tax Avoidance in the Deveioping Countries on Case Study Sudan
بواسطة: Eisa, Awad Babeker منشور: (2020) -
Creative Accounting Practice in Jordan: A Comparison between Amman Stock Exchange's Sectors Using Two Alternative Models
بواسطة: البرق، حمزة منشور: (2022)
