The effects of tax avoidance news on employee perceptions of managers and firms: Evidence from Glassdoor.com ratings

• Main Authors: LEE, Yoojin, NG, Shaphan, SHEVLIN, Terry, VENKAT, Aruhn
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2021
• Subjects: tax avoidance news; reputation; employee ratings; Glassdoor; Accounting; Human Resources Management
• Online Access: 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
• Institution: Singapore Management University

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,...