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

• Main Authors: KANAGARETNAM, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald J.
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2018
• 主題: Tax aggressiveness; Tax systems; Media independence; CSR; corporate social responsibility; Business ethics; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1537; https://ink.library.smu.edu.sg/context/soa_research/article/2564/viewcontent/9028168.pdf

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...