Corporate tax aggressiveness and managerial rent extraction: Evidence from insider trading

Corporate tax aggressiveness and managerial rent extraction: Evidence from insider trading

Recent studies argue that aggressive forms of tax avoidance can be used to facilitate managerial rent extraction from shareholders (e.g., Desai 2004; Desai and Dharmapala 2006; Desai et al. 2007). Despite this agency view of tax avoidance receiving increasing attention in the literature, there is li...

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Bibliographic Details
Main Authors: Chung, Sung Gon, GOH, Beng Wee, LEE, Kiat Bee Jimmy, SHEVLIN, Terry J.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2015
Subjects:
Tax aggressiveness
insider trading
litigation risk
managerial rent extraction
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1635
https://ink.library.smu.edu.sg/context/soa_research/article/2662/viewcontent/CorporateTaxAggressivenessInsider_2015_wp.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1635
https://ink.library.smu.edu.sg/context/soa_research/article/2662/viewcontent/CorporateTaxAggressivenessInsider_2015_wp.pdf

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