Firm Structure, Corporate Preferences, and Expectations in Accounting and Taxation: Evidence from Firm Surveys (A11*)

公司结构、公司偏好以及会计和税务方面的期望：来自公司调查的证据 (A11*)

• 批准号: 527140053
• 金额: --
• 依托单位: Lehrstuhl für ABWL, Schwerpunkt Accounting & Finance
• 依托单位国家: 德国
• 项目类别: CRC/Transregios
• 资助国家: 德国
• 项目状态: 未结题
• 来源: https://gepris.dfg.de/gepris/projekt/527140053?language=en
• 关键词: Firm; Structure; Corporate; Preferences; Expectations

Bischof, Dörrenberg, and Voget (A11) target two interrelated objectives. First, they intend to open the black box of firm decision-making in accounting and taxation and examine the decision processes and structures within firms. In this context, they, for example, study firm decisions with regard to cost structures, the pass-through of taxes, and the internal generation of earnings data. Second, they study how managers form expectations and preferences. For example, they study how managers form expectations with respect to earnings management or explore the role of tax uncertainty for expectations and investment decisions. In light of difficulties in addressing these questions with archival data, A11 uses the German Business Panel as the data-generating vehicle (to measure variables and run survey experiments).

Bischof、Dörrenberg和Voget（A11）针对两个相互关联的目标。首先，他们打算打开会计和税收方面的企业决策黑箱，研究企业内部的决策过程和结构。在这方面，他们，例如，研究公司的决策，成本结构，税收的传递，和内部生成的收益数据。其次，他们研究管理者如何形成期望和偏好。例如，他们研究管理人员如何形成对盈余管理的预期，或探索税收不确定性对预期和投资决策的作用。鉴于难以用档案数据解决这些问题，A11使用德国商业小组作为数据生成工具（测量变量和进行调查实验）。