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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

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

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

Local government debt and corporate tax avoidance : evidence from China

Peng, Pin; Lin, Gaoyi - In: Finance research letters 59 (2024), pp. 1-7

Persistent link: https://www.econbiz.de/10014445244

Returnee directors and corporate tax avoidance

Chen, Jia; Chen, Dongjie; Liu, Li; Wang, Zhong - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 882-907

Persistent link: https://www.econbiz.de/10014382697

Corporate social responsibility and corporate tax avoidance : the channel effect of consumer awareness

Benlemlih, Mohammed; Jaballah, Jamil; Schochet, Sholom; … - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 31-60

Persistent link: https://www.econbiz.de/10014304022

Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting

Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023

Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...

Persistent link: https://www.econbiz.de/10013555603

An analysis of the effects of foreign ownership on the level of tax avoidance across Philippine publicly listed firms

Shi, Ailyn A.; Concepcion, Francis R.; Laguinday, Cheri … - In: DLSU business & economics review 30 (2020) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10013465928

Are tax havens and offshore financial centers cracked down on? : a study on the international standard of exchange of information on request

Li, Yijun; Ma, Mark - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 295-318

Persistent link: https://www.econbiz.de/10013503581