Using the ARDL approach to interpretation of the relationship between creative accounting practices and tax evasion company case study : COCA-COLA (1998-2020)
Joint Authors
Abbasi, Sabir
Zanudah, Iman
Shaubi, Mahmud Fawzi
Source
Journal of Contemporary Business and Economic Studies
Issue
Vol. 5, Issue 1 (30 Apr. 2022)23 p.
Publisher
University Ibn Khaldoun Tiaret Ksar-Chellala Annex
Publication Date
2022-04-30
Country of Publication
Algeria
No. of Pages
23
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
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.
American Psychological Association (APA)
Abbasi, Sabir& Zanudah, Iman& Shaubi, Mahmud Fawzi. 2022. Using the ARDL approach to interpretation of the relationship between creative accounting practices and tax evasion company case study : COCA-COLA (1998-2020). Journal of Contemporary Business and Economic Studies،Vol. 5, no. 1.
https://search.emarefa.net/detail/BIM-1389634
Modern Language Association (MLA)
Abbasi, Sabir…[et al.]. Using the ARDL approach to interpretation of the relationship between creative accounting practices and tax evasion company case study : COCA-COLA (1998-2020). Journal of Contemporary Business and Economic Studies Vol. 5, no. 1 (2022).
https://search.emarefa.net/detail/BIM-1389634
American Medical Association (AMA)
Abbasi, Sabir& Zanudah, Iman& Shaubi, Mahmud Fawzi. Using the ARDL approach to interpretation of the relationship between creative accounting practices and tax evasion company case study : COCA-COLA (1998-2020). Journal of Contemporary Business and Economic Studies. 2022. Vol. 5, no. 1.
https://search.emarefa.net/detail/BIM-1389634
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references.
Record ID
BIM-1389634