This study examines whether foreign institutional investors (FIIs) help explain variation in corporate tax avoidance and whether mechanisms such as tax morality, investment horizon, and corporate governance underlie the relation between FIIs and tax avoidance. We find robust evidence that FIIs...

We investigate how shareholder-and-debtholder conflicts of interest affect corporate tax avoidance using a unique setting of the affiliated and unaffiliated commercial bankers’ board representation. We find that appointing affiliated banker directors, but not unaffiliated banker directors,...

We investigate how shareholder-and-debtholder conflicts of interests affect the corporate tax avoidance using a unique setting of the affiliated and unaffiliated commercial bankers’ board representation. We find that the appointment of affiliated banker directors, but not unaffiliated banker...