The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings
We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 firms and generalized difference-in-differences specifications, we find that tax avoidance news negatively affects employee perceptions of managers and firms. In cross-sectional tests,...
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2021
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sg-smu-ink.soa_research-29212021-08-14T02:51:46Z The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings LEE, Yoojin NG, Shaphan SHEVLIN, Terry VENKAT, Aruhn We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 firms and generalized difference-in-differences specifications, we find that tax avoidance news negatively affects employee perceptions of managers and firms. In cross-sectional tests, we find that (1) firms and managers in consumer-facing industries suffer larger employee-related perception changes from tax avoidance news compared to other firms, and (2) well-performing firms and their managers face smaller perception changes than other firms and managers. Overall, our results are consistent with tax avoidance news negatively affecting employee perceptions of managers and firms. 2021-05-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1894 info:doi/10.2308/TAR-2019-0148 https://ink.library.smu.edu.sg/context/soa_research/article/2921/viewcontent/LNSV_Reputation_June.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University tax avoidance news reputation employee ratings Glassdoor Accounting Human Resources Management |
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tax avoidance news reputation employee ratings Glassdoor Accounting Human Resources Management LEE, Yoojin NG, Shaphan SHEVLIN, Terry VENKAT, Aruhn The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings |
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We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 firms and generalized difference-in-differences specifications, we find that tax avoidance news negatively affects employee perceptions of managers and firms. In cross-sectional tests, we find that (1) firms and managers in consumer-facing industries suffer larger employee-related perception changes from tax avoidance news compared to other firms, and (2) well-performing firms and their managers face smaller perception changes than other firms and managers. Overall, our results are consistent with tax avoidance news negatively affecting employee perceptions of managers and firms. |
format |
text |
author |
LEE, Yoojin NG, Shaphan SHEVLIN, Terry VENKAT, Aruhn |
author_facet |
LEE, Yoojin NG, Shaphan SHEVLIN, Terry VENKAT, Aruhn |
author_sort |
LEE, Yoojin |
title |
The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings |
title_short |
The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings |
title_full |
The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings |
title_fullStr |
The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings |
title_full_unstemmed |
The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings |
title_sort |
effects of tax avoidance news on employee perceptions of managers and firms: evidence from glassdoor.com ratings |
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Institutional Knowledge at Singapore Management University |
publishDate |
2021 |
url |
https://ink.library.smu.edu.sg/soa_research/1894 https://ink.library.smu.edu.sg/context/soa_research/article/2921/viewcontent/LNSV_Reputation_June.pdf |
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