Does Information Asymmetry Affect Corporate Tax Aggressiveness?
We investigate the effect of information asymmetry on corporate tax avoidance. Using a difference-in-differences matching estimator to assess the effects of changes in analyst coverage caused by broker closures and mergers, we find that firms avoid tax more aggressively after a reduction in analyst...
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| Main Authors: | , |
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| 格式: | Article |
| 語言: | English |
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2018
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| 在線閱讀: | https://hdl.handle.net/10356/87979 http://hdl.handle.net/10220/44541 |
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| 機構: | Nanyang Technological University |
| 語言: | English |