Cross-country evidence on the role of independent media in constraining corporate tax aggressiveness

• المؤلفون الرئيسيون: KANAGARETNAM, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald J.
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2018
• الموضوعات: Tax aggressiveness; Tax systems; Media independence; CSR; corporate social responsibility; Business ethics; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1537; https://ink.library.smu.edu.sg/context/soa_research/article/2564/viewcontent/9028168.pdf
• المؤسسة: Singapore Management University

Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when...