How does tax avoidance affect transparency?
This study examines how tax avoidance affects corporate transparency. Using a large sample ofU.S. firms from 1995 to 2016, we find a significant non-linear effect of tax avoidance ontransparency. That is, when a firm’s tax avoidance is low, an increase in tax avoidance improvestransparency; however,...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2018
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1763 https://ink.library.smu.edu.sg/context/soa_research/article/2790/viewcontent/AC18P5017_How_Does_Tax__Avoidance_Affect_Corporate.pdf |
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| Institution: | Singapore Management University |
| Language: | English |