Impact of management’s irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking [PDF]
Frontiers in Psychology, 2022 Frequent tax avoidance incidents have caused huge losses to corporate reputation and corporate value. Research is required on whether and how the irrational judgment of management, a powerful factor in corporate decision-making, affects corporate tax ...
Lingyu Li, Qing Wu
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Can securities supervision reduce corporate tax avoidance? [PDF]
PLoS ONE, 2022 Based on the special stock exchange comment letter system in China, this paper explores the relationship between the exchange tax-related comment letters and corporate tax avoidance behavior from the standpoint of securities regulation.
Yewei Wu, Bofu Zhang
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Corporate environmental information disclosure and tax avoidance: Evidence from China [PDF]
Heliyon, 2023 This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following ...
Yu Gu, Shanhui Wang
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Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]
PLoS ONETax avoidance is a widespread problem, much explored in the literature. Using a sample of A-share listed companies in China from 2009 to 2021, this study finds that analyst coverage significantly inhibits corporate tax avoidance behavior, mainly by ...
Xiaofei Shi +3 more
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Estimating the effect of corporate integrity culture on tax avoidance using a text-based approach: A research note. [PDF]
PLoS ONETax avoidance holds immense importance due to its substantial implications for government revenues and the fair allocation of resources. Consequently, understanding the factors that shape tax avoidance is critically important.
Pattanaporn Chatjuthamard +3 more
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Corporate tax avoidance: a systematic literature review and future research directions [PDF]
LBS Journal of Management & Research, 2023 Purpose – The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance.
Anshu Duhoon, Mohinder Singh
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Regional Peer Effects of Corporate Tax Avoidance. [PDF]
Front Psychol, 2021 This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of regional tax collection and management, a higher ...
Gao Y, Cai C, Cai Y.
europepmc +5 more sources
Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2023 The current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit.
Ali Namazian +2 more
doaj +1 more source
Corporate Risk, Cost Shifting, and Tax Avoidance
Jurnal Akuntansi, 2021 This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax ...
I Nyoman Agus Wijaya +3 more
doaj +1 more source
Corporate Tax Avoidance and Industry Concentration [PDF]
SSRN Electronic Journal, 2020 This paper argues that tax avoidance by large corporations has contributed to the 25% increase in concentration among U.S. firms since the mid-1990s. Corporate tax avoidance gives large firms a competitive edge, which translates into larger market shares and an increase in the granularity of the economy.
Martin, J. +2 more
openaire +3 more sources