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Tax avoidance and corporate social responsibility : a meta-analysis

Marques, Mário; Montenegro, Tânia Menezes; Brás, … - In: The journal of the American Taxation Association : a … 46 (2024) 1, pp. 137-156

Persistent link: https://www.econbiz.de/10014534273

Tax avoidance and cost of debt : does integrated report assurance matter?

Medhioub, Nermine; Boujelbene, Saoussen - In: Journal of accounting in emerging economies : JAEE 14 (2024) 1, pp. 75-98

Persistent link: https://www.econbiz.de/10014521354

Tax avoidance and debt maturity in SMEs

Sánchez-Ballesta, Juan P.; Yagüe Guirao, José - In: Journal of international financial management & accounting 35 (2024) 2, pp. 429-464

Persistent link: https://www.econbiz.de/10014565024

Tax avoidance and firm risk : new insights from a latent class mixture model

Hutchens, Michelle; Rego, Sonja Olhoft; Williams, Brian - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 285-313

Persistent link: https://www.econbiz.de/10014475551

Tax avoidance and firm value : does qualitative disclosure in the tax footnote matter?

Luo, Le; Ma, Mark; Omer, Thomas C.; Xie, Hong - In: Review of accounting studies 29 (2024) 3, pp. 2927-2970

Persistent link: https://www.econbiz.de/10015133802

Tax avoidance and sustainability reporting : alignment or greenwashing strategy?

Nasih, Mohammad; Harymawan, Iman; Zaleha Abdul Rasid; … - In: Corporate social responsibility and environmental management 31 (2024) 6, pp. 6335-6351

Persistent link: https://www.econbiz.de/10015102018

Tax avoidance and tax evasion : current insights and future research directions from an emerging economy

Hossain, Md Shamim; Ali, Md. Sobhan; Ling, Chui Ching; … - In: Asian journal of accounting research 9 (2024) 3, pp. 275-292

Persistent link: https://www.econbiz.de/10015402828

Tax avoidance, CSR performance and financial impacts : evidence from BRICS economies

Du, Meng; Li, Yang - In: International journal of emerging markets 19 (2024) 10, pp. 3303-3328

Persistent link: https://www.econbiz.de/10015386481

Tax avoidance, investor protection, and investment inefficiency : an international evidence

Benkraiem, Ramzi; Gaaya, Safa; Lakhal, Faten - In: Research in international business and finance 69 (2024), pp. 1-22

This paper provides new evidence on the relationship between corporate tax avoidance, and investment inefficiency. Based on a sample of 82,487 firm-year observations across 38 countries, we find that tax avoidance is positively associated with inefficient investments. Particularly, the positive...

Persistent link: https://www.econbiz.de/10015052401

Tax avoidance, managerial ownership, and agency conflicts

Nopparat Wongsinhirun; Pattanaporn Chatjuthamard; … - In: Finance research letters 61 (2024), pp. 1-6

Persistent link: https://www.econbiz.de/10014490731