Li, and L. Zhang. 2011. Corporate tax avoidance and stock price crash risk: Firm- level analysis. Journal of Financial Economics 100 (3): 639-662.Kim, J.-B., Li, Y., and Zhang, L. (2011) Corporate tax avoidance and stock price crash risk: Firm- level analysis, Journal of ...
firms for the period 1995–2008, we provide strong and robust evidence that corporate tax avoidance is positively associated with firm-specific stock price crash risk. This finding is consistent with the following view: Tax avoidance facilitates managerial rent extraction and bad news hoarding...
Department of Accountancy, City University of Hong Kong, Tat Chee Avenue, Kowloon, Hong Kong; 收录信息 原文格式PDF 正文语种eng 中图分类 关键词 tax avoidance;crash risk;agency theory;governance;extreme outcome; 机译:避税;崩溃风险;代理理论;治理;极端结果; 入库时间2022-08-17 23:11:36...
Do countries compete over corporate tax rates? ☆ Long‐Run Corporate Tax Avoidance An Examination of Corporate Tax Shelter Participants Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status Corporate tax avoidance and stock price crash risk: Firm-level analysis ☆ ...
We find negative abnormal returns for tax evasion news, while we find no general effect for tax avoidance news. Moreover, we do not observe any evidence of average reputation or agency costs exceeding the positive effect of legal tax planning. However, we find positive stock price reactions to...
Tax avoidance and stock price crash risk: mitigating role of managerial ability Purpose The purpose of this paper is to examine whether the quality of management can mitigate the positive association between corporate tax avoidance and... M Garg,M Khedmati,F Meng,... - 《International Journal ...
Online interactive platforms, as an emerging form of information disclosure, have a substantial impact on corporate operations and financial behavior. This study examines the impact of interactive disclosure on corporate tax avoidance behavior, utilizing a sample of A-share listed companies in China from...
We extend research on the determinants of corporate tax avoidance to include the role of Internal Revenue Service (IRS) monitoring. Our evidence from large samples implies that U.S. public firms undertake less aggressive tax positions when tax enforcement is stricter. Reflecting its first-order econ...
On the other hand, where corporate tax avoidance leads to tax avoidance benefits not exceeding the costs, the net marginal cost of corporate tax avoidance is expected to be positively associated with zombie firms. In short, the association between tax avoidance and zombie firms has tension and ...
Corporate tax avoidance and stock Price crash risk: Firm-level analysis Journal of Financial Economics, 100 (3) (2011), pp. 639-662, 10.1016/j.jfineco.2010.07.007 View PDFView articleView in ScopusGoogle Scholar Klassen and Laplante, 2012 K.J. Klassen, S.K. Laplante Are us multinational...