Hoi, Chun Keung (Stan); Wu, Qiang; Ke, Yun; Zhang, Hao - 2022
In 2004, the Citizens of Tax Justice (CTJ) released a report that significantly raised public awareness of corporate tax avoidance practices in the companies that it scrutinized in the study. Using a six-year period straddling the CTJ event, we compare over time changes in external board seats...