This dissertation was written as part of the MSc in International Accounting, Auditing &
Financial Management at the International Hellenic University.
This dissertation will try to examine the behavior of a biotech firm related to the
accounting treatment of Research and Development (therefore R&D) expenses for Tax
Avoidance or Tax Aggressiveness reasons)/ benefits. During this thesis I will try to
answer to a major hypothesis, are biotech firm using R&D expenses for Tax
Aggressiveness reasons. The regression model I will use is the OLS Model.
The dissertation is composed from five (5) major capitals. First Capital is Introduction,
where I will try to describe the summary of my thesis, the model and data structure,
literature review. In the second chapter I will focus more on the methodology
research, by explaining more the basic variables and the construction of the regression
model. In the next chapter I will try to explain and present the outcomes of the
methodology research and finally at the last chapter Conclusions I will comment on the
outcomes and complete the thesis.
Collections
Show Collections
