The impact of tax avoidance on the value of listed firms in Vietnam

The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010–2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the model’s err...

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Autores principales:	Nguyen Minh Ha, Pham Tuan Anh, Xiao-Guang Yue, Nguyen Hoang Phi Nam
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	firm value hose pcse tax avoidance Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/ecabeb1a5dc3448c9b612fa08f4f7a07
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spelling	oai:doaj.org-article:ecabeb1a5dc3448c9b612fa08f4f7a072021-12-02T16:04:48ZThe impact of tax avoidance on the value of listed firms in Vietnam2331-197510.1080/23311975.2021.1930870https://doaj.org/article/ecabeb1a5dc3448c9b612fa08f4f7a072021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1930870https://doaj.org/toc/2331-1975The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010–2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the model’s errors, we show that tax avoidance has a negative impact on the value of businesses at a 10% significance level. In addition, other variables, such as foreign ownership, investment, return on assets, leverage, the growth rate, firm size, sales index, and age of the firm, have a positive impact on firm value. In addition, variables such as state ownership and total accruals have a negative impact on firm value, and most of them are highly robust. However, firm size and the firm growth rate are not statistically significant in the study.Nguyen Minh HaPham Tuan AnhXiao-Guang YueNguyen Hoang Phi NamTaylor & Francis Grouparticlefirm valuehosepcsetax avoidanceBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	firm value hose pcse tax avoidance Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	firm value hose pcse tax avoidance Business HF5001-6182 Management. Industrial management HD28-70 Nguyen Minh Ha Pham Tuan Anh Xiao-Guang Yue Nguyen Hoang Phi Nam The impact of tax avoidance on the value of listed firms in Vietnam
description	The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010–2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the model’s errors, we show that tax avoidance has a negative impact on the value of businesses at a 10% significance level. In addition, other variables, such as foreign ownership, investment, return on assets, leverage, the growth rate, firm size, sales index, and age of the firm, have a positive impact on firm value. In addition, variables such as state ownership and total accruals have a negative impact on firm value, and most of them are highly robust. However, firm size and the firm growth rate are not statistically significant in the study.
format	article
author	Nguyen Minh Ha Pham Tuan Anh Xiao-Guang Yue Nguyen Hoang Phi Nam
author_facet	Nguyen Minh Ha Pham Tuan Anh Xiao-Guang Yue Nguyen Hoang Phi Nam
author_sort	Nguyen Minh Ha
title	The impact of tax avoidance on the value of listed firms in Vietnam
title_short	The impact of tax avoidance on the value of listed firms in Vietnam
title_full	The impact of tax avoidance on the value of listed firms in Vietnam
title_fullStr	The impact of tax avoidance on the value of listed firms in Vietnam
title_full_unstemmed	The impact of tax avoidance on the value of listed firms in Vietnam
title_sort	impact of tax avoidance on the value of listed firms in vietnam
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/ecabeb1a5dc3448c9b612fa08f4f7a07
work_keys_str_mv	AT nguyenminhha theimpactoftaxavoidanceonthevalueoflistedfirmsinvietnam AT phamtuananh theimpactoftaxavoidanceonthevalueoflistedfirmsinvietnam AT xiaoguangyue theimpactoftaxavoidanceonthevalueoflistedfirmsinvietnam AT nguyenhoangphinam theimpactoftaxavoidanceonthevalueoflistedfirmsinvietnam AT nguyenminhha impactoftaxavoidanceonthevalueoflistedfirmsinvietnam AT phamtuananh impactoftaxavoidanceonthevalueoflistedfirmsinvietnam AT xiaoguangyue impactoftaxavoidanceonthevalueoflistedfirmsinvietnam AT nguyenhoangphinam impactoftaxavoidanceonthevalueoflistedfirmsinvietnam
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The impact of tax avoidance on the value of listed firms in Vietnam

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