2020-06-05T13:28:20Z

2020-06-05

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Tax aggressiveness

R&D expenses

masterThesis

free

School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management

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.

Sikalidis, Alexandros

Archontakis, Fragiskos

ihu