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Outside directors, corporate social responsibility performance, and corporate tax aggressiveness : an empirical analysis

Lanis, Roman; Richardson, Grant - In: Journal of accounting, auditing & finance 33 (2018) 2, pp. 228-251

Persistent link: https://www.econbiz.de/10011859289

The impact of corporate tax avoidance on board of directors and CEO reputation

Lanis, Roman; Richardson, Grant; Liu, Chelsea; McClure, Ross - In: Journal of business ethics : JOBE 160 (2019) 2, pp. 463-498

Persistent link: https://www.econbiz.de/10012128771

Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis

Richardson, Grant; Lanis, Roman; Leung, Sidney Chi-Moon - In: Journal of Corporate Finance 25 (2014) C, pp. 107-121

This study examines the influence of corporate tax aggressiveness on corporate debt policy (the debt-substitution effect) and the influence of outside directors on both debt and the debt-substitution effect. Based on a sample of 6967 firm-year observations over the 2001–2010 period, we find...

Persistent link: https://www.econbiz.de/10010753533

INTERNATIONAL: HARMONIZING TAXATION LAW WITHIN APEC: A FISCAL AND CULTURAL ANALYSIS

Richardson, Grant; Lanis, Roman - In: Bulletin for international fiscal documentation : … 50 (1996) 10, pp. 430-439

Persistent link: https://www.econbiz.de/10006211040

The effect of board of director composition on corporate tax aggressiveness

Lanis, Roman; Richardson, Grant - In: Journal of accounting and public policy 30 (2011) 1, pp. 50-71

Persistent link: https://www.econbiz.de/10008787096

Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

Richardson, Grant; Lanis, Roman - In: Journal of accounting and public policy 26 (2007) 6, pp. 689-704

Persistent link: https://www.econbiz.de/10007879288

Corporate social responsibility and tax aggressiveness: An empirical analysis

Lanis, Roman; Richardson, Grant - In: Journal of accounting and public policy 31 (2012) 1, pp. 86-109

Persistent link: https://www.econbiz.de/10009821426

Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

Richardson, Grant; Lanis, Roman - In: Journal of Accounting and Public Policy 26 (2007) 6, pp. 689-704

Persistent link: https://www.econbiz.de/10005546364

Corporate social responsibility and tax aggressiveness: a test of legitimacy theory

Lanis, Roman; Richardson, Grant - In: Accounting, Auditing & Accountability Journal 26 (2013) January, pp. 75-100

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non-tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

Persistent link: https://www.econbiz.de/10010598119

The effect of board of director composition on corporate tax aggressiveness

Lanis, Roman; Richardson, Grant - In: Journal of Accounting and Public Policy 30 (2011) 1, pp. 50-70

This study considers the effect of board of director composition on corporate tax aggressiveness. Our logit regression results for a choice-based sample of 32 corporations comprising 16 tax-aggressive corporations and 16 non-tax-aggressive corporations show that the inclusion of a higher...

Persistent link: https://www.econbiz.de/10008871897