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

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...

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Bibliographic Details
Main Authors: KANAGARETNAM, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald J.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
CSR
Online Access:https://ink.library.smu.edu.sg/soa_research/1537
https://ink.library.smu.edu.sg/context/soa_research/article/2564/viewcontent/9028168.pdf
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Institution: Singapore Management University
Language: English