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Does a firm's life cycle explain its propensity to engage in corporate tax avoidance?

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The influence of international taxation structures on corporate financial disclosure patterns

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Corporate governance, ownership structure and voluntary disclosure : evidencefrom listed firms in Malaysia

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International corporate tax avoidance practices : evidence from Australian firms

Taylor, Grantley; Richardson, Grant - In: The international journal of accounting : TIJA 47 (2012) 4, pp. 469-496

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Determinants of fair value financial instrument and share-based payment disclosure patterns of Australian listed firms

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Understanding voluntary disclosures in Australia

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Does a Firm’s Life Cycle Explain its Propensity to Engage in Corporate Tax Avoidance?

Hasan, Mostafa Monzur - 2017

This study examines whether a firm's life cycle explains its propensity to engage in corporate tax avoidance. Based on the Dickinson (2011) model of firm life cycle stages and a large dataset of U.S. publicly listed firms over the 1987–2013 period, we find that tax avoidance is significantly...

Persistent link: https://www.econbiz.de/10012971993

Eulaiwi, Baban; Al-Hadi, Ahmed; Duong, Lien; Perrin, Brian - In: Accounting research journal 36 (2023) 4/5, pp. 471-494

Persistent link: https://www.econbiz.de/10014490751