Essays about: "Herman Olsson"

Found 1 essay containing the words Herman Olsson.

  1. 1. Profitability and Tax Avoidance

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Herman Olsson; Erik Skytting; [2017]
    Keywords : Tax Avoidance; Rent Extraction; Profitability; DuPont;

    Abstract : We ask whether tax savings generated by tax avoidance activities outweigh the associated agency costs. Using a decrease in tax avoidance following the adoption of IFRS, we find that tax aggressive firms' future operating profitability improved by 3.2 percent in our cross-country sample. READ MORE