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The effect of tax avoidance on capital structure choices

Lee, Yoojin; Shevlin, Terry; Venkat, Aruhn - In: The journal of the American Taxation Association : a … 45 (2023) 1, pp. 91-115

Persistent link: https://www.econbiz.de/10014279487

Profit shifting of multinational enterprises : evidence from the Nordics

Viertola, Marika - 2023

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Intrafirm transactions and tax haven linkages : evidence from Indian manufacturing

Verma, Swati - In: Transnational corporations : investment and development 30 (2023) 2, pp. 137-169

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Auditor tax expertise and corporate tax avoidance : evidence from Taiwan

Liu, Wu-Po; Ma, Mengyu; Liu, Zhenfeng; So, Chun Yin - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 96-108

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Banking market consolidation and tax planning intermediation : evidence from client firm tax haven operations

Kim, Jeong-bon; Lin, Yupeng; Mao, Ying; Wang, Zheng - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 217-245

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Impact of corporate social responsibility on tax avoidance : evidence from French companies

Salah, Amel; Achour, Zyed; Boussaada, Rim - In: American journal of finance and accounting 7 (2023) 3/4, pp. 235-257

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The role of financial affiliates in tax avoidance by business groups : evidence from Korea

Shim, Haerin - In: Journal of international financial management & accounting 35 (2024) 1, pp. 290-326

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Voluntary vs. mandatory : the role of auditing in constraining corporate tax avoidance in small private firms

Dong, Ting; Tylaite, Milda; Wilson, Ryan - In: Accounting and business research 53 (2023) 7, pp. 723-755

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Does mandatory disclosure of firm's tax avoidance position affect corporate investment efficiency?

Mehmood, Khalid; Tan, Hongbin; Tao, Xuedan; Wang, Huabing - In: Accounting and business research 53 (2023) 7, pp. 756-789

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The role of country by country reporting on corporate tax avoidance : does it effective for the tax haven?

Kurniasih, Lulus; Yusniati Yusry; Fakarudin Kamarudin; … - In: Cogent business & management 10 (2023) 1, pp. 1-25

The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...

Persistent link: https://www.econbiz.de/10014452161