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The impact of financial distress on corporate tax avoidance spanning the global financial crisis : evidence from Australia
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Economic modelling 44 (2015), pp. 44-53
Persistent link: https://www.econbiz.de/10011326298
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CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance
Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - In: Cogent business & management 10 (2023) 1, pp. 1-22
This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...
Persistent link: https://www.econbiz.de/10014460828
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The impact of financial distress on tax avoidance : an empirical analysis of the Vietnamese listed companies
Dang Van Cuong; Xuan Hang Tran - In: Cogent business & management 8 (2021) 1, pp. 1-10
This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008-2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In...
Persistent link: https://www.econbiz.de/10012642584
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Does CEO early-life famine experience affect corporate tax avoidance? : evidence from China
Tan, Qingmei; Ling, Yuzhu; Yang, Baochen; Geng, Peixuan - In: Research in international business and finance 66 (2023), pp. 1-25
Persistent link: https://www.econbiz.de/10014460242
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Tax avoidance as an unintended consequence of environmental regulation : evidence from the EU ETS
Compagnie, Vincent; Struyfs, Kristof; Torsin, Wouter - In: The journal of corporate finance : contracting, … 82 (2023), pp. 1-26
Persistent link: https://www.econbiz.de/10014434972
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Coronavirus disease 2019
Athira, A.; Ramesh, Vishnu K. - In: International business review : the official journal of … 32 (2023) 4, pp. 1-21
Persistent link: https://www.econbiz.de/10014373671
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COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland
Szewczyk, Rafal M. - In: European research studies 24 (2021) 3, pp. 655-666
Persistent link: https://www.econbiz.de/10012666329
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The impact of the COVID-19 pandemic on corporate tax avoidance : evidence from S&P 500 firms
Kobbi-Fakhfakh, Sameh; Bougacha, Fatma - In: Journal of financial reporting & accounting : JFRA 21 (2023) 4, pp. 847-866
Persistent link: https://www.econbiz.de/10014381026
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Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis : an empirical analysis
Richardson, Grant; Lanis, Roman; Taylor, Grantley - In: Journal of banking & finance 52 (2015), pp. 112-129
Persistent link: https://www.econbiz.de/10011377342
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The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable
Nugroho, Ratih Pujirahayu; T., Sutrisno; Mardiati, Endang - 2020
Persistent link: https://www.econbiz.de/10012592136