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Outsourcing of accounting tasks and tax management: evidence from a corporate tax rate change

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  • H. Höglund
  • D. Sundvik

Abstract

The aim of this article is to investigate if small firms react to a national corporate tax rate reduction by managing their taxable income. In contrast to previous studies, we also analyse whether outsourcing of accounting tasks affects the magnitude of the reaction. Based on a sample of Finnish firms and measures of earnings management, evidence is provided that firms with an internalized accounting function are more active tax planners in this context. This study suggests that outsourcing of accounting tasks increases the corporate tax reporting quality.

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  • H. Höglund & D. Sundvik, 2016. "Outsourcing of accounting tasks and tax management: evidence from a corporate tax rate change," Applied Economics Letters, Taylor & Francis Journals, vol. 23(7), pages 482-485, May.
    • Handle: RePEc:taf:apeclt:v:23:y:2016:i:7:p:482-485
    DOI: 10.1080/13504851.2015.1083074
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    Cited by:

    1. Sundvik Dennis, 2017. "A review of earnings management in private firms in response to tax rate changes," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 151-161, January.

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