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Institutional ownership and corporate tax avoidance : new evidence

Khan, Mozaffar; Srinivasan, Suraj; Tan, Liang - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 101-122

Persistent link: https://www.econbiz.de/10011674065

Monitoring and tax planning : evidence from state-owned enterprises

Eberhartinger, Eva; Samuel, David M. P. - 2020

In this paper, we provide new evidence on the association of state ownership and tax planning and show that shareholders' monitoring incentives affect a firm's tax planning. Using the unique setting of the German corporate tax system, we distinguish between state owners that directly benefit...

Persistent link: https://www.econbiz.de/10012302101

The effect of good corporate governance on tax avoidance : an empirical study on manufacturing companies listed in idx period 2010-2013

Tandean, Vivi Adeyani; Winnie - In: Asian journal of accounting research 1 (2016) 1, pp. 28-38

Persistent link: https://www.econbiz.de/10011938878

Corporate governance and tax egimes in India

Kumar, P. Praveen; Raj Kumar G - In: Journal of Contemporary Issues in Business and Government 26 (2020) 2, pp. 603-607

Persistent link: https://www.econbiz.de/10012506169

Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance : empirical evidence for the European capital market

Velte, Patrick - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2406-2418

Persistent link: https://www.econbiz.de/10014457676

Institutional investors' corporate site visits and tax avoidance

Xiao, He - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 3, pp. 423-440

Persistent link: https://www.econbiz.de/10014560718

Board corruption and loan contracts

Chen, Robin; Huang, Chia-Wei; Lin, Chih-Yung - In: Journal of business finance & accounting : JBFA 49 (2022) 9/10, pp. 1929-1956

Persistent link: https://www.econbiz.de/10013468737

How does corporate governance affect tax aggressiveness? : evidence from Finland

Burman, Vijay L.; Mättö, Markus; Niskanen, Mervi; … - In: Nordic journal of business : NJB 72 (2023) 2, pp. 89-106

Persistent link: https://www.econbiz.de/10014429977

Corporate tax avoidance incentives of banks in Ghana

Agyei, Samuel Kwaku; Marfo-Yiadom, Edward; Ansong, Abraham - In: Journal of African business 21 (2020) 4, pp. 544-559

Persistent link: https://www.econbiz.de/10012312329

Corporate tax avoidance and firm value discount

Herron, Richard; Nahata, Rajarishi - In: The quarterly journal of finance 10 (2020) 2, pp. 1-50

Persistent link: https://www.econbiz.de/10012423566

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