Mae'r cynnwys hwn ar gael yn Saesneg yn unig.
I have obtained my bachelor degree in Accounting and Finance from Cardiff university with a first-class degree and have won the first place for my master degree in Finance from Cardiff university.
Currently I am a PhD student in Cardifff university. My research is to investigate the behaviour and the determinantes of the informativeness of corporate income tax provisions in explaning future cash tax consequences. In addition, I have served as a teaching assistant for the year 2016-2017. The tutorials I have taught are 'Business Finance' (second-year undergraduate) and 'Management Accounting' (second-year undergraduate).
My research is to investigate the behaviour and the determinantes of the informativeness of corporate income tax provisions in explaining future tax-related cash flows. Understanding the relationship between corporate income tax provisions and future cash tax consequences can be important since it can help financial statement users in evaluating firms’ future commitment for internal funds.
My research focuses on examining the following questions:
- Whether corporate income tax accruals are incrementally informative over cash tax paid in explaining future tax cash flows?
- How managers’ incentives to undertake tax management activities affect the informativeness of corporate income tax accruals?
- Whether effective corporate governance mechanisms play a significant role in attenuating the impacts of managers’ tax management incentives on the informativeness of corporate income tax accruals?
- Whether the informativeness of corporate income tax accruals to explain future tax cash flows has deteriorated or improved over time in the U.K.?
My research has been presented in the following conferences:
- Tax Research Network (TRN) Doctoral Colloquium, Bournemouth University, 2017
- British Accounting and Finance Association (BAFA) Doctoral Masterclass, University of Bristol, 2017
- The 41st Accounting and Finance Research Colloquium, Gregynog, 2018
- The 1st PhD Symposium, Cardiff Business School, 2018
- The 2st PhD symposium, Cardiff Business School, 2019
- British Accounting and Finance Association (BAFA) Main Conference, Birmingham University, 2019