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The impact of corporate governance on corporate tax avoidance—A literature review
In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …
How shareholders impact stakeholder interests: A review and map for future research
Research on how shareholders influence the interests of stakeholders has proliferated in
recent years, at pace with the active debate on the merits of “stakeholder capitalism.” This …
recent years, at pace with the active debate on the merits of “stakeholder capitalism.” This …
The impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
Purpose Adopting agency theory, the purpose of this study is to explore the impact of
ownership structure and board of directors' composition on the extent of tax avoidance …
ownership structure and board of directors' composition on the extent of tax avoidance …
Institutional ownership and corporate tax avoidance: New evidence
We provide new evidence on the agency theory of corporate tax avoidance (;;) by showing
that increases in institutional ownership are associated with increases in tax avoidance …
that increases in institutional ownership are associated with increases in tax avoidance …
Tax avoidance and earnings management: a neural network approach for the largest European economies
In this study, we investigate the relationship between tax avoidance and earnings
management in the largest five European Union economies by using artificial neural …
management in the largest five European Union economies by using artificial neural …
Does private country‐by‐country reporting deter tax avoidance and income shifting? Evidence from BEPS Action Item 13
P Joshi - Journal of Accounting Research, 2020 - Wiley Online Library
To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐
operation and Development introduced country‐by‐country reporting (CbCr), requiring firms …
operation and Development introduced country‐by‐country reporting (CbCr), requiring firms …
When does tax avoidance result in tax uncertainty?
We investigate the relation between tax avoidance and tax uncertainty, where tax
uncertainty is the amount of unrecognized tax benefits recorded over the same time period …
uncertainty is the amount of unrecognized tax benefits recorded over the same time period …
ETF activity and informational efficiency of underlying securities
This paper investigates the effect of exchange-traded funds'(ETFs') activity on the short-run
informational efficiency of their underlying securities. We find that ETF activity increases …
informational efficiency of their underlying securities. We find that ETF activity increases …
Agency costs and tax planning when the government is a major shareholder
In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the
state, but a cost to other shareholders. We examine publicly traded firms in China and find …
state, but a cost to other shareholders. We examine publicly traded firms in China and find …
Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context
Purpose This study sheds light on the determinants related to the corporate board of
directors and the firms' ownership nature of tax aggressiveness strategies of Tunisian listed …
directors and the firms' ownership nature of tax aggressiveness strategies of Tunisian listed …