مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 5, Numéro 1, Pages 780-802
2022-01-09

Using The Ardl Approach To Interpretation Of The Relationship Between Creative Accounting Practices And Tax Evasion Company Case Study: Coca-cola (1998-2020)



Auteurs : Abbassi Saber . Zanouda Saber . Chaoubi Saber .

Résumé

This study aims to measure the relationship between creative accounting and tax evasion in the international companies. Therefore, COCA-COLA Company was selected as a case study during the period 1998-2020. In the context of financial statements, the Beneish model is used to detect creative accounting practices. Also to capture the effect of creative accounting on tax evasion, we estimated the long-run linkage by using the ARDL bounds testing approach to cointegration in two categories, fraudulent behaviour and aggressive accounting. The test results prove of this study COCA-COLA company practice creative accounting during all years of study when the condition M-score -2.22. Then, there is feedback long run and relationship between creative accounting and tax evasion through aggressive accounting category about two variables DEPI, TATA and DSRI not effect. In addition, there is not feedback long run and relationship between creative accounting and tax evasion through fraud behaviour category.

Mots clés

Creative accounting ; tax evasion ; ARDL ; international company

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