Huseynov, Fariz; Klamm, Bonnie K. - In: Journal of Corporate Finance 18 (2012) 4, pp. 804-827
our knowledge, to empirically relate tax avoidance, tax management and CSR literature. By separating the strengths and … avoidance. We find that the interaction of community concerns with tax management fees positively affects both GAAP and Cash ETR …, while the interaction of corporate governance strengths and diversity concerns with tax management fees negatively affects …