CIBER Focus: "Accounting Transparency, Tax Pressure, and Access to FInance" with Andrew Ellul

Andrew Ellul talks about financial transparency and corporate taxation in an interview with Kelley MBA student Jimmy Bettcher. Ellul, Associate Professor of Finance and Fred T. Greene Distinguished Scholar at the Kelley School of Business, begins by giving a brief overview of his research on the cost-benefit analysis of corporate transparency. As Ellul explains, companies with higher transparency have better access to funding, but they will also pay more in taxes. Although the study included both developed and emerging markets, it did not look at countries that allow separate books for the financial markets and the tax authorities. Since investments are crucial to businesses at the present time, Ellul discusses the implications of his research for corporate governance and the effective tax rate. *This video was recorded as a part of the Indiana University CIBER Focus Vodcast Series.