02876ntm a22004937i 4500 000675744 CZ-PrVSE 20200606082332.0 m d cr n|||||||||| 200606s2020 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Kukula, Jakub ISIS:113934 dis Vliv událostí odhalující používání offshorových struktur na valuaci firem eng Do investors care about offshoring? : The impact of offshoring decisions and related events on firms’ value. / Jakub Kukula 2020 ?? stran : digital, PDF soubor Vedoucí práce: Ladislav Tyll Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta podnikohospodářská, 2020 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2020 The use of offshore financial structures has become a popular method to avoid taxes, especially for the multinational corporations. This thesis focuses on the effect of different types of information about involvement in tax avoidance on firms’ value. The effect of the new information about firms’ involvement in tax avoidance is evaluated by the event study technique in five case studies each focusing on different type of event. Only in one case study the negative abnormal return caused by the information announcement was confirmed as statistically significant. However, even in that case the new information had a very little effect on firms’ value. Therefore, this study concludes that even though tax avoidance practices are heavily discussed topic in these days, in most cases there is no significant negative reaction of investors to new information about firms’ involvement in tax avoidance. Způsob přístupu: Internet international management [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Tax haven Tax avoidance Event study Tyll, Ladislav xx0115948 ths Srivastava, Mohit ISIS:136048 opn Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 dgg https://insis.vse.cz/zp/72724/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/72724 Hlavní práce https://insis.vse.cz/zp/72724/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/72724/posudek/oponent/66963 Oponentura https://insis.vse.cz/zp/72724/podrobnosti dc:identifier NEPOSILAT VSKP vse72724 200606 72724