| dc.description.abstract | The main purpose of this research is to investigate the impact of tax planning on firm value of manufacturing companies listed in Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange.
The sample consisted of 61 firms listed in Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange in the Manufacturing industry for the period 2009-2013. Fixed effect model is used to test the hypotheses.
The results show that tax planning has significant negative relationship with firm performance. This is consistent with the Agency view of tax avoidance. Moreover, the results also found that firm value has negative association with firms’ size and firm’ age.
Keywords: tax planning, firm value, effective tax rate, Agency view of tax avoidance | en_US |
