Distracted institutional shareholders and corporate tax avoidance

• Main Author: Yu, Hang
• Other Authors: Tong Yen Hee
• Format: Thesis-Doctor of Philosophy
• Language: English
• Published: Nanyang Technological University 2022
• Subjects: Business::Accounting::Tax; Business::Accounting::Corporate governance
• Online Access: https://hdl.handle.net/10356/154754
• Institution: Nanyang Technological University

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...