The value relevance of corporate tax expenses in the presence of partisanship: International evidence

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dc.coverageDOI: 10.1016/j.gfj.2023.100832
dc.creatorOstad, Parastoo
dc.creatorMella, Javier
dc.date2023
dc.date.accessioned2025-11-18T19:43:05Z
dc.date.available2025-11-18T19:43:05Z
dc.description<p>This study examines the value relevance of corporate tax expenses in an international setting and determines whether partisanship plays a role in its informativeness. Our empirical results indicate the greater value relevance of corporate taxes during the administration of right-leaning governments. Moreover, our cross-sectional analysis suggests that corporate tax expense is value-relevant during the administration of right-leaning governments; however, corporate tax expense does not convey information regarding returns when left-leaning parties are in office. These findings highlight the importance of the political orientation of tax policymakers in determining value-related information on corporate tax expenses.</p>eng
dc.identifierhttps://investigadores.uandes.cl/en/publications/61ae3b08-fa93-4849-bf5d-29d99bccd58e
dc.identifier.urihttps://repositorio.uandes.cl/handle/uandes/52694
dc.languageeng
dc.rightsinfo:eu-repo/semantics/restrictedAccess
dc.sourcevol.57 (2023) p.1-15
dc.subjectAsset pricing
dc.subjectCorporate tax expenses
dc.subjectPolitical cycles
dc.subjectStock market
dc.subjectValue relevance
dc.titleThe value relevance of corporate tax expenses in the presence of partisanship: International evidenceeng
dc.typeArticleeng
dc.typeArtículospa
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