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Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis : an empirical analysis
Richardson, Grant; Lanis, Roman; Taylor, Grantley - In: Journal of banking & finance 52 (2015), pp. 112-129
Persistent link: https://www.econbiz.de/10011377342
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Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness : an empirical analysis
Taylor, Grantley; Richardson, Grant; Lanis, Roman - In: Journal of international accounting research 14 (2015) 1, pp. 25-57
Persistent link: https://www.econbiz.de/10011303084
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The impact of financial distress on corporate tax avoidance spanning the global financial crisis : evidence from Australia
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Economic modelling 44 (2015), pp. 44-53
Persistent link: https://www.econbiz.de/10011326298
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The impact of board of director oversight characteristics on corporate tax aggressiveness : an empirical analysis
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Journal of accounting and public policy 32 (2013) 3, pp. 68-88
Persistent link: https://www.econbiz.de/10009758035
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Determinants of transfer pricing aggressiveness : empirical evidence from Australian firms
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Journal of contemporary accounting & economics 9 (2013) 2, pp. 136-150
Persistent link: https://www.econbiz.de/10010230238
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Women on the board of directors and corporate tax aggressiveness in Australia : an empirical analysis
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Accounting research journal 29 (2016) 3, pp. 313-331
Persistent link: https://www.econbiz.de/10011552816
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Board of director gender and corporate tax aggressiveness : an empirical analysis
Lanis, Roman; Richardson, Grant; Taylor, Grantley - In: Journal of business ethics : JOBE 144 (2017) 3, pp. 577-596
Persistent link: https://www.econbiz.de/10011757495
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The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Journal of accounting and public policy 32 (2013) 3, pp. 68-88
Persistent link: https://www.econbiz.de/10010112189
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The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Economic Modelling 44 (2015) C, pp. 44-53
Firms have the incentive to engage in corporate tax avoidance when the marginal benefits exceed the marginal costs. In fact, when firms are under financial distress, the benefits of tax avoidance outweigh the costs, increasing the incentive to avoid tax. The Global Financial Crisis (GFC) of 2008...
Persistent link: https://www.econbiz.de/10011116987
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Women on the board of directors and corporate tax aggressiveness in Australia
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Accounting Research Journal 29 (2016) 3, pp. 313-331
Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax...
Persistent link: https://www.econbiz.de/10014676867