Tax avoidance and corporate transparency on valuation of Philippine conglomerates and single-entities

• Main Authors: Fabico, Terri Arianne O., Ong, Jasmine Belle L., Sia, Janice H., Tan, Jasmine S.
• Format: text
• Language: English
• Published: Animo Repository 2014
• Subjects: Tax planning > Philippines; Taxation > Law and legislation > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/11411
• Institution: De La Salle University

Tax avoidance has been widely practiced by corporations to reduce the additional burden the government imposes so as to enhance firm value. However, the presence of agency problems may lead managers to cover rent extraction. To mitigate this conflict, corporate transparency plays an important role t...