The effect of Earnings Quality and Internal Resource on the relationship between Tax Avoidance and Firm level Investment

Inhaltsverzeichnis (Table of Contents)

• Chapter 1 Introduction
• Chapter 2 Literature Review
  • 2.1. Tax Avoidance and Internal Resource
  • 2.2. Internal Resource and Investment
  • 2.3. Tax Avoidance and Investment
  • 2.4. Tax Avoidance and Earnings Quality
• Chapter 3 Research Design
  • 3.1. Hypothesis
    • 3.1.1. Relationship between Tax Avoidance and Firm Level Investment
    • 3.1.2. The Effect of Earnings Quality on the Relationship between Tax Avoidance and Firm Level Investment
    • 3.1.3. The Effect of Internal Resource on the Relationship between Tax Avoidance and Firm Level Investment
  • 3.2. Model Development
  • 3.3. Variable Measurements
    • 3.3.1. Dependent Variable
    • 3.3.2. Interested Variable
    • 3.3.3. Control Variable
    • 3.3.4. Summary of Variables and their Measurements
  • 3.4. Sample Selection
• Chapter 4 Empirical Results
  • 4.1. Descriptive Statistics
    • 4.1.1. Dependent Variable
    • 4.1.2. Interested Variable
    • 4.1.3. Control Variable
  • 4.2. Correlations
  • 4.3. Regression
    • 4.3.1. Relationship between Tax Avoidance and Firm Level Investment
    • 4.3.2. The Effect of Earnings Quality on the Relationship between Tax Avoidance and Firm Level Investment
    • 4.3.3. The Effect of Internal Resource on the Relationship between Tax Avoidance and Firm Level Investment
• Chapter 5 Conclusions

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This study explores the relationship between tax avoidance and firm level investment in South Korea. It investigates the impact of earnings quality and internal resource on this relationship, aiming to provide evidence for managers' use of tax avoidance savings to fund firm investment.

• The relationship between tax avoidance and firm-level investment.
• The effect of earnings quality on the relationship between tax avoidance and firm-level investment.
• The effect of internal resource on the relationship between tax avoidance and firm-level investment.
• The impact of International Financial Reporting Standards (IFRS) adoption on the relationship between tax avoidance and firm-level investment.
• The behavior of managers in utilizing tax avoidance savings for investment purposes.

Zusammenfassung der Kapitel (Chapter Summaries)

Chapter 1 Introduction outlines the study's background and context, highlighting the ongoing debate regarding the impact of corporate tax avoidance. It presents the study's objectives and research questions, emphasizing the focus on the relationship between tax avoidance and investment in South Korea.

Chapter 2 Literature Review provides a comprehensive review of existing research on tax avoidance, internal resource, and firm-level investment. This chapter examines prior findings related to the relationship between tax avoidance and investment, exploring the role of earnings quality and internal resource in this context.

Chapter 3 Research Design details the study's methodology, including hypothesis development, variable measurement, sample selection, and data collection. This chapter also clarifies the model used to test the research hypotheses and the specific data sources utilized.

Chapter 4 Empirical Results presents the results of data analysis, including descriptive statistics, correlation analysis, and regression analysis. This chapter examines the relationship between tax avoidance and investment, analyzing the effects of earnings quality and internal resource on this relationship.

Schlüsselwörter (Keywords)

The central keywords and focus topics of this research are corporate tax avoidance, firm-level investment, earnings quality, internal resource, International Financial Reporting Standards (IFRS), South Korea, and managerial behavior.