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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Bibliographic Details
Main Authors: GOH, Beng Wee, LEE, Jimmy, NG, Jeffrey
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2014
Subjects:
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