Showing 1 - 10 of 13
Persistent link: https://www.econbiz.de/10010231054
Persistent link: https://www.econbiz.de/10010237767
Persistent link: https://www.econbiz.de/10011706263
Persistent link: https://www.econbiz.de/10011706804
Persistent link: https://www.econbiz.de/10014576852
We find that firms with greater tax avoidance incur higher spreads when obtaining bank loans. This finding is robust in a battery of sensitivity analyses and in two quasi-experimental settings including the implementation of Financial Accounting Standards Board Interpretation No. 48 and the...
Persistent link: https://www.econbiz.de/10012148209
Persistent link: https://www.econbiz.de/10010421824
We find that firms with greater tax avoidance incur higher spreads when obtaining bank loans. This finding is robust in a battery of sensitivity analyses and in two quasi experimental settings including the implementation of Financial Accounting Standards Board Interpretation No. 48 and the...
Persistent link: https://www.econbiz.de/10013073434
We investigate whether the levels of social capital in U.S. counties, as captured by strength of civic norms and density of social networks in the counties, are systematically related to tax avoidance activities of corporations with headquarters located in the counties. We find strong negative...
Persistent link: https://www.econbiz.de/10012945472
We examine the empirical association between corporate social responsibility (CSR) and tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities have a higher likelihood of engaging in tax sheltering activities and greater discretionary/permanent book-tax...
Persistent link: https://www.econbiz.de/10013035478