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Does family ownership reduce corporate tax avoidance? : the moderating effect of audit quality
Gaaya, Safa; Lakhal, Nadia; Lakhal, Faten - In: Managerial auditing journal 32 (2017) 7, pp. 731-744
Persistent link: https://www.econbiz.de/10011799031
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Family firms, tax avoidance, and socioemotional wealth : evidence from tax reform in Taiwan
Kuo, Chii-Shyan - In: Review of quantitative finance and accounting 58 (2022) 4, pp. 1535-1572
Persistent link: https://www.econbiz.de/10013191984
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The effect of institutional ownership on listed companies' tax avoidance strategies
Jiang, Yunyun; Zheng, Haitao; Wang, Ran - In: Applied economics 53 (2021) 8, pp. 880-896
Persistent link: https://www.econbiz.de/10012425439
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Multiple large shareholders, investment efficiency and corporate tax avoidance : evidence from China
Yu, Xiaohong; Chen, Maonan; Ye, Yujun - In: Prague economic papers : a bimonthly journal of … 33 (2024) 1, pp. 103-136
This study assesses the relationship between the ownership structure and corporate tax avoidance based on annual financial data of Chinese A-share listed firms during 2010-2020. Firstly, the empirical results demonstrate that when a listed firm has multiple large shareholders (MLS), these...
Persistent link: https://www.econbiz.de/10014516274
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Mixed ownership reform and corporate tax avoidance : evidence of Chinese listed firms
Wang, Wei; Wang, Hua; Wu, Ji - In: Pacific-Basin finance journal 69 (2021), pp. 1-17
Persistent link: https://www.econbiz.de/10013370374
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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
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Corporate governance and tax avoidance : evidence from governance reform
Kerr, Jon N.; Price, Richard A.; Román, Francisco J.; … - In: Journal of accounting and public policy 47 (2024), pp. 1-21
Persistent link: https://www.econbiz.de/10015057617
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Ownership structures, executive compensation and tax aggressiveness in Indonesia mining and plantation companies : the moderating effect of audit quality
Kartadjumena, Eriana; Nuryaman, Nuryaman - In: International journal of economics and financial issues … 14 (2024) 3, pp. 23-32
Persistent link: https://www.econbiz.de/10014584134
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Does public scrutiny on corporate tax decisions affect directors? : effects of responsible (irresponsible) corporate tax practices on director reputation
Hoi, Chun-keung; Ke, Yun; Wu, Qiang; Zhang, Hao - In: Accounting and business research 54 (2024) 2, pp. 168-189
Persistent link: https://www.econbiz.de/10014576852
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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