Ownership structure affects corporation's decision making for capital structure. This study indirectly difference of financial reporting and tax reporting according ownership structure. The purpose of this study is to examine the property of tax infor...
Ownership structure affects corporation's decision making for capital structure. This study indirectly difference of financial reporting and tax reporting according ownership structure. The purpose of this study is to examine the property of tax information to the ownership structure.
The first, the property of tax information among group of ownership structure differ.
The second, the difference between financial and tax reporting according the ratio of owner shareholder's equity is in. existence.
The third, the ratio of owner shareholder's equity positively influences total income tax ratio.
Difference incentive of tax reporting according ownership was revealed. Our hope that the extension of a public announcement of tax reporting in order to be the rational decision making of investors, potential investors and public users.