Distracted institutional shareholders and corporate tax avoidance
Nonconforming tax avoidance (i.e., strategies that reduce taxable but not book income) has been extensively studied in accounting research, yet conforming tax avoidance (i.e., strategies that reduce taxable and book income) receives scant attention. To fill the void, I examine institutional sharehol...
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| Format: | Thesis-Doctor of Philosophy |
| Language: | English |
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Nanyang Technological University
2022
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| Online Access: | https://hdl.handle.net/10356/154754 |
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| Institution: | Nanyang Technological University |
| Language: | English |