Does Information Asymmetry Affect Corporate Tax Aggressiveness?

• المؤلفون الرئيسيون: Chen, Jonas Tao, Lin, Chen
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2018
• الموضوعات: Information Asymmetry; Tax
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/87979; http://hdl.handle.net/10220/44541
• المؤسسة: Nanyang Technological University

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...