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Anti-Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance
Chircop, Justin; Fabrizi, Michele; Malaspina, Patrizia; … - 2022
with the Mafia firms. Using a sample of Italian anti-Mafia police actions that resulted in the removal of Mafia firms and a …, following anti-Mafia police actions, peer firms improve their performance and increase capital investment while enjoying a …
Persistent link: https://www.econbiz.de/10013403627
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Tenevaja ėkonomika i ėkonomičeskaja bezopasnostʹ gosudarstva : učebnoe posobie
Avdijskij, V. I.; Dadalko, Vasilij Aleksandrovič; … - Finansovyj Universitet - 2021 - 3-e izdanie, pererabotannoe i dopolennoe
Persistent link: https://www.econbiz.de/10012589214
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Spillover effects of tax avoidance on peers' firm value
Bauckloh, Michael Tobias; Hardeck, Inga; Inger, Kerry K.; … - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 51-79
Persistent link: https://www.econbiz.de/10012626555
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Regional crime rates and corporate misreporting
Cho, Hyungjin; Choi, Sera; Lee, Woo-Jong; Yang, Seunghee - In: Spanish journal of finance & accounting : the official … 49 (2020) 1, pp. 94-123
Persistent link: https://www.econbiz.de/10012176501
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The morality of edge sorting and the indefatigability of resourceful evasion and avoidance gambits
Sanglard, Luiz Henrique de Lacerda; De Souza … - In: International journal of economics and accounting : IJEA 11 (2022) 2, pp. 164-181
Persistent link: https://www.econbiz.de/10013454253
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Tax evasion and social information : an experiment in Belgium, France, and the Netherlands
Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - In: International tax and public finance 22 (2015) 3, pp. 401-425
Persistent link: https://www.econbiz.de/10011303691
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Spillover Effects of Tax Avoidance on Peers’ Firm Value
Bauckloh, Tobias - 2020
This research examines spillover effects of tax avoidance on peers' firm value using the setting of the European Commission's state aid investigations of private letter rulings. We assume that news about a firm's tax avoidance strategies also reveals information about peers' tax avoidance...
Persistent link: https://www.econbiz.de/10012854559
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Industry and geographic peer effects on corporate tax avoidance : evidence from China
Liang, Quanxi; Li, Qiumei; Lu, Meiting; Shan, Yaowen - In: Pacific-Basin finance journal 67 (2021), pp. 1-25
Persistent link: https://www.econbiz.de/10013258078
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Do information sources matter in corporate tax avoidance? : the roles of peer effects and director interlocks
Liao, Yi-Hsing; Sang, Teng-Sheng; Tsai, Yuan-Tang - In: Review of quantitative finance and accounting 59 (2022) 1, pp. 339-382
Persistent link: https://www.econbiz.de/10013459283
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Norm violations and behavioral spillovers : evidence from the lab and the field
Goerg, Sebastian J.; Himmler, Oliver; König, Tobias - In: European economic review : EER 166 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10015076324