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The interplay between tax havens, geographic disclosures and corporate tax avoidance : evidence from European Union

Kobbi-Fakhfakh, Sameh - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 417-456

Persistent link: https://www.econbiz.de/10014369689

Does common auditor have an impact on corporate tax avoidance? : an investigation from the supply chain perspective

Hu, Zhiying; Yang, HaiYang; Zhang, Yuyu; Wang, Jenny Jing - In: Accounting and finance 63 (2023) 1, pp. 575-629

Persistent link: https://www.econbiz.de/10014301568

The effect of tax transparency on consumer and firm behavior : experimental evidence

Razen, Michael; Kupfer, Alexander - In: Journal of behavioral and experimental economics 104 (2023), pp. 1-12

Persistent link: https://www.econbiz.de/10014335643

Does ESG performance affect corporate tax avoidance? : evidence from China

Jiang, Hongli; Hu, Wenjie; Jiang, Pengcheng - In: Finance research letters 61 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10014491033

Is reverence for life reverence for rule? : awe culture and corporate tax avoidance in China

Yan, Chao; Wang, Jiaxin; Wang, Zhi; Chan, Kam C. - In: International review of financial analysis 90 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014468664

Legal environment and corporate tax avoidance : a geographic discontinuity design based on the Great Wall in China

Gao, Ming; Gu, Qiankun; He, Shijun; Kong, Dongmin - In: Finance research letters 53 (2023), pp. 1-8

Persistent link: https://www.econbiz.de/10014472486

CEO greed and corporate tax avoidance

Xu, Le - In: Journal of strategy and management 17 (2024) 1, pp. 41-58

Persistent link: https://www.econbiz.de/10014475130

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

Is corporate digital transformation a tax haven?

Chen, Wanyi; Meng, Fanli - In: International journal of managerial finance : IJMF 20 (2024) 2, pp. 304-333

Persistent link: https://www.econbiz.de/10014496215

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