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The Inevitable Disclosure Doctrine and Corporate Tax Avoidance
Ding, Rong; Sainani, Sushil; Zhang, John Ziyang - 2021
In this study, we investigate the effect of the protection of trade secrets through the adoption of the inevitable disclosure doctrine (IDD) by US state courts on corporate tax avoidance. We suggest a positive impact of IDD adoption on tax avoidance because IDD adoption reduces information...
Persistent link: https://www.econbiz.de/10013240881
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Accounting integration issues of EU member states
Kamela-Sowińska, Aldona - 2014
The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …
Persistent link: https://www.econbiz.de/10012001167
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Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?
Rego, Sonja O. - 2020
We use data on individual investors' stock holdings and retail trades to investigate whether corporate tax avoidance affects the willingness of individual investors to own stock. Consistent with corporate tax avoidance increasing the perceived risk of owning stock and the costs of processing...
Persistent link: https://www.econbiz.de/10012854648
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Taxes Under Stress : Bank Stress Tests and Corporate Tax Avoidance
Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna - 2022
We investigate the impact of mandatory transparency disclosure requirements on tax avoidance in US bank holding companies. We use the implementation of the Dodd-Frank bank stress tests as our identification strategy. Using regression discontinuity to exploit the quasi-experimental properties of...
Persistent link: https://www.econbiz.de/10013307478
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Corporate Tax Avoidance and Honoring the Fiduciary Duties Owed to the Corporation and Its Stockholders
Chaffee, Eric C. - 2017
Persistent link: https://www.econbiz.de/10012959590
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Does Corporate Tax Avoidance Impair Earnings Informativeness?
Kubata, Adrian - 2013
We investigate a previously overlooked type of non-tax cost associated with tax avoidance: the potential loss of earnings informativeness. Expected benefits from corporate tax planning include positive effects on after-tax earnings and an increase in firm value. However, tax avoidance can entail...
Persistent link: https://www.econbiz.de/10013072101
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Short-Sale Deregulation and Corporate Tax Avoidance : Evidence From the Chinese Market
Cao, Yue - 2020
We study how short selling affects corporate tax avoidance. By exploiting staggered short-sale deregulation on the Chinese stock market as a source of variation in market pressure and monitoring, our difference-in-differences estimates show that the introduction of a short-selling scheme...
Persistent link: https://www.econbiz.de/10012833933
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Disclosure of Corporate Tax Reports, Tax Enforcement, and Price Information
Caballé, Jordi - 2020
This paper analyzes the effects of disclosing corporate tax reports on both financial markets' performance and tax revenue. To this end, we characterize the optimal auditing policy of the tax enforcement agency and the optimal tax reporting strategy of a fi rm. The manager of the fi rm has the...
Persistent link: https://www.econbiz.de/10012856302
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Tax avoidance and accounting conservatism
Bornemann, Tobias - 2018
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …
Persistent link: https://www.econbiz.de/10011799261
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Book-Tax Gap : An Income Horse Race
Bovi, Maurizio - 2006
This paper presents some stylised facts about the book-tax gap, i.e., the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of...
Persistent link: https://www.econbiz.de/10012732784