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Tax avoidance and underleverage puzzle: Korean evidence

Lim, Youngdeok - In: Review of Quantitative Finance and Accounting 39 (2012) 3, pp. 333-360

This paper examines whether tax avoidance substitutes for the use of debt, as well as investigating the impact of the tax-exhaustion effect and the cost of debt in this relationship. Applying a modified version of the tax-avoidance measure in Desai and Dharmapala (Rev Econ Stat 91:537–546, <CitationRef...</citationref>

Persistent link: https://www.econbiz.de/10010989635

Tax avoidance, cost of debt and shareholder activism: Evidence from Korea

Lim, Youngdeok - In: Journal of banking & finance 35 (2011) 2, pp. 456-471

Persistent link: https://www.econbiz.de/10008769656

Conflict of Interest or Information Sharing? Evidence from Affiliated Analyst Performance in Korea*

LIM, YOUNGDEOK; JUNG, KOOYUL - In: Contemporary accounting research : a journal of the … 29 (2012) 2, pp. 505-538

Persistent link: https://www.econbiz.de/10009982118

Tax avoidance and underleverage puzzle: Korean evidence

Lim, Youngdeok - In: Review of quantitative finance and accounting 39 (2012) 3, pp. 333-361

Persistent link: https://www.econbiz.de/10010021403

A Model for Measuring Supplier Risk: Do Operational Capability Indicators Enhance the Prediction Accuracy of Supplier Risk?

Jung, Kooyul; Lim, Youngdeok; Oh, Joongsan - In: British journal of management : BJM 22 (2011) 4, pp. 609-628

Persistent link: https://www.econbiz.de/10009798721

Tax avoidance, cost of debt and shareholder activism: Evidence from Korea

Lim, Youngdeok - In: Journal of Banking & Finance 35 (2011) 2, pp. 456-470

This paper examines the impact of tax avoidance on the cost of debt and its interaction effect with shareholder activism. Using Korean firms, I find a negative relationship between tax avoidance and the cost of debt, supporting the trade-off theory. Further tests reveal that the negative...

Persistent link: https://www.econbiz.de/10008864579