Title: Navigating between Accounting and Taxation: An Examination of the Impact of their Relationship on Manipulation Level: Student thesis, final assignment for bachelor’s degree in business administration. Authors: Isabell Helgöstam och Fanny Hallencreutz Supervisor: Fredrik Hartwig Date: 2024 - May Aim: The purpose of this study is to examine whether the link between accounting and taxation affects the extent of manipulation in corporate financial reports. Method: The thesis has been conducted using a qualitative method, which involves four semi-structured interviews. The paper is also based on previous studies and literature. Results and conclusions: The link between accounting and taxation does increase the level of manipulation in a firm's financial reports, often in the form manipulating downwards. Contribution of the thesis: The link has a negative impact on the Swedish Generally Accepted Accounting Principles (Swedish GAAP). The progression is mainly held back by the fact that changes aimed at improving quality often result in earlier taxation, leading companies to pay more taxes. In the connected area it is expected, according to us, that the companies will manipulate their financial statements in order to lower the taxable income. Our contribution will be to demonstrate how manipulation can occur through means other than increasing the reported income. Suggestions for future research: To investigate how the quality of accounting may be affected by companies choosing to manipulate their accounting due to the relationship. The quality investigation could be conducted by examining the extent to which the quality is affected and how it impacts the Swedish GAAP. Key words: Accounting, taxation, accounting quality, manipulation, accrual, Swedish GAAP
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hig-44445 |
| Date | January 2024 |
| Creators | Hallencreutz, Fanny, Helgöstam, Isabell |
| Publisher | Högskolan i Gävle, Företagsekonomi |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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