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Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective
Ilanit Gavious, Gilad Livne, Ester Chen
Ben-Gurion University of the Negev University of Bristol College of Law and Business
来源International Review of Financial Analysis
年份2022
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学术脉络
学科主题
经济 / 管理Corporate Taxation and Avoidance
Taxation and Legal Issues · Taxation and Compliance Studies
参考文献 78
Winning Investors Over: Surprising Truths About Honesty, Earnings Guidance, and Other Ways to Boost Your Stock Price
被引 25Baruch Itamar Lev · 2011
Firm-level tournament incentives and corporate tax aggressiveness
被引 76Thomas R. Kubick, Adi N. S. Masli · Journal of Accounting and Public Policy · 2015
Ten Truths About Tax Shelters
被引 325David A. Weisbach · SSRN Electronic Journal · 2001
此处列出前 3 条
引用本文 30
Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings
被引 85Ahmed A. Elamer, Mounia Boulhaga, Bassam A. Ibrahim · Business Strategy and the Environment · 2024
Tax authority enforcement and stock price crash risk: Evidence from China
被引 23Lingling Xu, Xiaodi Huang, Guanchun Liu · Finance research letters · 2023
Are female directors more inclined to avoid risks?
被引 16Zhenjie Wang, Yi Yang, Jiewei Zhang · International Review of Financial Analysis · 2024
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