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: | Chen, Jonas Tao, Lin, Chen |
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其他作者: | Nanyang Business School |
格式: | Article |
語言: | English |
出版: |
2018
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主題: | |
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 |
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