Showing 1 - 7 of 7
Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to...
Persistent link: https://www.econbiz.de/10014929910
Persistent link: https://www.econbiz.de/10015197787
Persistent link: https://www.econbiz.de/10011799031
Persistent link: https://www.econbiz.de/10013347694
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
Purpose This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether family ownership moderates this relationship. Design/methodology/approach Based on a sample of 200...
Persistent link: https://www.econbiz.de/10015346207
Persistent link: https://www.econbiz.de/10015421617