The Inclusion of General Counsel in Top Management and Tax Avoidance
We examine whether the inclusion of general counsel in top management is associated with a firm’s tax avoidance. We find that firms with general counsel as part of the top management team have lower GAAP effective tax rate, more uncertain tax positions, a higher likelihood of engaging in tax shelter...
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Main Authors: | , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2014
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1338 https://ink.library.smu.edu.sg/context/soa_research/article/2337/viewcontent/InclusionGeneralCounselTopManagementTaxAvoidance_2014.pdf |
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Institution: | Singapore Management University |
Language: | English |