Book-tax gap as a tool for the detection of anomalous corporate tax-sheltering behavior: The case of firms in the Philippine Stock Exchange

• Main Authors: Castillo, John David C., Cheng, Renz Kristofer M., Palanca, Troy James R., Zamudio, Ira Gayll C.
• Format: text
• Language: English
• Published: Animo Repository 2013
• Online Access: https://animorepository.dlsu.edu.ph/etd_honors/363
• Institution: De La Salle University

Corporate tax-sheltering behavior has become increasingly important in the realm of auditing and financial reporting because of the possible financial and even legal ramifications of undisclosed tax sheltering behavior. Tax sheltering is normally viewed as value enhancing for corporations because of...