Proceedings of the 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022)

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Earnings Management Behavior and the Stickiness of Income Tax Burden: Big Data Analysis Based on China A-share Listed Companies

Authors
Mengyuan He1, *
1Department of Accounting and Corporate Finance, Sichuan University, Wuhou, Chengdu, Sichuan, China
*Corresponding author. Email: 2621728480@qq.com
Corresponding Author
Mengyuan He
Available Online 27 December 2022.
DOI
10.2991/978-94-6463-064-0_61How to use a DOI?
Keywords
Tax burden stickiness; earnings management; manipulable accruals; tax avoidance
Abstract

This paper uses the panel data of China A-share listed companies from 2009 to 2019 to calculate the manipulable accruals and explore the impact of corporate earnings management on the stickiness of income tax burden. The empirical results show that for every 1% increase in corporate profit before tax, the current income tax will increase by 0.76%; for every 1% decrease in corporate profit before tax, the current income tax will decrease by 0.41%. There is a significant positive correlation between earnings management behavior and the stickiness of corporate income tax burden. The higher the degree of earnings management, the greater the stickiness of income tax burden. A sample regression of enterprises with different property rights shows that the positive correlation between earnings management and the stickiness of income tax burden in state-owned enterprises is more significant.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022)
Series
Atlantis Highlights in Computer Sciences
Publication Date
27 December 2022
ISBN
978-94-6463-064-0
ISSN
2589-4900
DOI
10.2991/978-94-6463-064-0_61How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Mengyuan He
PY  - 2022
DA  - 2022/12/27
TI  - Earnings Management Behavior and the Stickiness of Income Tax Burden: Big Data Analysis Based on China A-share Listed Companies
BT  - Proceedings of the 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022)
PB  - Atlantis Press
SP  - 589
EP  - 601
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-064-0_61
DO  - 10.2991/978-94-6463-064-0_61
ID  - He2022
ER  -