The influence of international taxation structures on corporate financial disclosure patterns

Grantley Taylor, Greg Tower and Mitch Van Der Zahn

Accounting Forum, 2011, vol. 35, issue 1, 32-46

Abstract: This paper investigates the extent of financial instrument disclosures (FIDs) within the annual reports of Australian listed extractive resource companies over a 4-year longitudinal period (2003–2006) and its association with international tax characteristics. Statistical analysis shows that thin capitalisation structures and withholding taxes are positively and significantly associated with disclosure patterns. In contrast, the occurrence of foreign sourced income and tax haven links are significantly negatively associated with FID patterns. These findings demonstrate that international tax structures can influence corporate disclosure patterns. This paper contributes to an understanding of the extent, trends and rationale behind resource firms’ financial instrument disclosure practices in Australia.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:35:y:2011:i:1:p:32-46

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DOI: 10.1016/j.accfor.2010.06.001

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