ẢNH HƯỞNG TỪ THAY ĐỔI THUẾ SUẤT THUẾ THU NHẬP DOANH NGHIỆP ĐẾN QUẢN TRỊ LỢI NHUẬN DOANH NGHIỆP

Abstract

Corporate income tax is a direct tax levied on the taxable income of businesses. Profit management, according to Schipper (1989), refers to interventions aimed at financial reporting for personal benefits. This study aims to determine the relationship between changes in the corporate income tax rate and the profit management behavior of listed companies on the Ho Chi Minh Stock Exchange (HoSE).