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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2015
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| Subjects: | |
| 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 |