This study examines the effects of environmental protection activities on corporate tax avoidance. Focusing on environmental responsibility, we show an association between actual outlay on environmental protection activities and tax avoidance, as measured by the effective tax rate (ETR). We also...

This study examines whether tax avoidance is associated with corporate debt policy. Specifically, this study investigates the influence of bond investors and financial institutions such as the banks, which are long-term loan owners, on corporate governance (CG) to determine comprehensively the...

The purpose of this paper is to investigate the information content in the difference between in-come reported to shareholders and income reported to tax authorities (hereinafter, the BTD), and the interaction between tax aggressiveness and financial reporting aggressiveness. Through my...