Introduction -- Theoretical Framework of Value Relevance -- Disclosure Theories -- Textual Analysis -- Measures in Finance and Accounting -- The Value Relevance of Textual Analysis -- Empirical Analysis of the Annual Reports -- Conclusion.

This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and...