We use search volume index (SVI) for a CEO's name and stock ticker from Google Trends to measure CEO publicity, and examine the competing hypotheses on its relation to tax avoidance. On the one hand, CEOs who receive more attention from retail investors may engage in tax evasion activities to...

In this study, we investigate the effect of the protection of trade secrets through the adoption of the inevitable disclosure doctrine (IDD) by US state courts on corporate tax avoidance. We suggest a positive impact of IDD adoption on tax avoidance because IDD adoption reduces information...

We use Google search volume index for a CEO’s name and stock ticker to measure CEO publicity, and examine the competing hypotheses on its effect on the tax behavior: On the one hand, CEOs who receive higher attention from the retail investors are motivated to engage in tax avoidance activities...