Whilst it is assumed that stakeholders penalize and deter corporate social irresponsibility
(CSI), instances of CSI persist. Correspondingly, the literature on social regulation—which …

Tax compliance by the wealthy is relevant not only because their contributions are essential
to maintain public budgets and social equality, but because their (non) compliance behavior …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

We examine the link between corporate governance, managerial incentives, and corporate
tax avoidance. Similar to other investment opportunities that involve risky expected cash …

We examine the empirical association between corporate social responsibility (CSR) and
tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities …

We analyze survey responses from nearly 600 corporate tax executives to investigate firms'
incentives and disincentives for tax planning. While many researchers hypothesize that …

We investigate whether aggressive tax planning firms have a less transparent information
environment. Although tax planning provides expected tax savings, it can simultaneously …

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that
scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior …

In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …

We show that firms׳ ability to avoid taxes is affected by the quality of their internal information
environment, with lower effective tax rates (ETRs) for firms that have high internal …