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Tax avoidance and corporate risk : evidence from a market facing economic sanction country
Salehi, Mahdi; Hahzei, Sharbanoo; Tarighi, Hossein - In: Journal of Asian finance, economics and business : JAFEB 6 (2019) 4, pp. 45-52
Persistent link: https://www.econbiz.de/10012428133
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Climate risk and corporate tax avoidance : international evidence
Ni, Yingzhao; Chen, Zhian; Li, Donghui; Yang, Shijie - In: Corporate governance : an international review 30 (2022) 2, pp. 189-211
Persistent link: https://www.econbiz.de/10013185362
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Pandemic and tax avoidance : cross-country evidence
Zhu, Jun; Ho, Kung-Cheng; Luo, Sijia; Peng, Langchuan - In: Economic modelling 124 (2023), pp. 1-10
Persistent link: https://www.econbiz.de/10014463342
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Labor Unemployment Risk and Tax Aggressiveness
Devos, Erik - 2013
unemployment risk. We use unemployment insurance (UI) benefit laws as a proxy for unemployment risk and multiple measures of tax … benefits lower labor unemployment risk and, hence provide firms with an opportunity to exhibit more tax aggressiveness …. Consistent with this hypothesis, we find a negative relation between firms' tax aggressiveness and unemployment risk. In …
Persistent link: https://www.econbiz.de/10013082562
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Government debt and stock price crash risk : international evidence
Ben-Nasr, Hamdi; Boubaker, Sabri - In: Journal of financial stability 72 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10014565225
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Economic policy uncertainty and tax avoidance : international evidence
Athira A; Ramesh, Vishnu K. - In: Emerging markets review 60 (2024), pp. 1-25
Persistent link: https://www.econbiz.de/10014533621
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Corporate tax avoidance, economic policy uncertainty, and the value of excess cash : international evidence
Benkraiem, Ramzi; Gaaya, Safa; Lakhal, Faten - In: Economic modelling 108 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013347694
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Climate Policy Uncertainty and Corporate Tax Avoidance
Akindayomi, Akinloye - 2023
This study examines the relation between climate policy uncertainty (CPU) and corporate tax avoidance. Using a novel measure of CPU, we document that CPU is negatively related to effective taxes rates for both contemporary and future years. During higher levels of CPU, firms undertake aggressive...
Persistent link: https://www.econbiz.de/10014353174
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Geopolitical risk, financial constraints, and tax avoidance
Haque, Tariq; Pham, Thu Phuong; Yang, Jiaxin - In: Journal of international financial markets, … 88 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014483175
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Geopolitical risk and corporate tax behavior : international evidence
Ramesh, Vishnu K.; Athira A - In: International journal of managerial finance : IJMF 20 (2024) 2, pp. 406-429
Persistent link: https://www.econbiz.de/10014496246