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Religiosity and Tax Avoidance

Citations

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Cited by:

  1. Hasan, Tahseen & John, Kose & Teng, Haimeng & Wu, Qiang, 2024. "Creative corporate culture and corporate tax avoidance," The British Accounting Review, Elsevier, vol. 56(3).
  2. Hannah Michelle Russell & Donald L. Ariail & Katherine Taken Smith & Lawrence Murphy Smith, 2023. "Religiosity and Risk: Association of Judeo-Christian Ethicality with a Sustainable Business Environment," JRFM, MDPI, vol. 16(9), pages 1-19, September.
  3. Roman Lanis & Grant Richardson & Brett Govendir & Gregory Pazmandy, 2021. "The effect of board of directors’ expertise and tax avoidance on corporate debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4475-4511, September.
  4. Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018. "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, vol. 148(1), pages 53-78, March.
  5. Haoran Xu & William J. Moser, 2022. "Terrorism and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 174-208, March.
  6. repec:zbw:bofrdp:2014_003 is not listed on IDEAS
  7. Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Yan, Meng, 2014. "Are female CFOs less tax aggressive? Evidence from tax aggressiveness," Bank of Finland Research Discussion Papers 16/2014, Bank of Finland.
  8. Lei, Guangyong & Qiu, Baoyin & Yu, Junli & Zuo, Jingjing, 2023. ""Hitting the jackpot" in corporate tax strategy: A perspective on gambling preferences," Economic Modelling, Elsevier, vol. 125(C).
  9. Yu.E. Labunets & I.A. Mayburov, 2020. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 19(4), pages 458-487.
  10. Thomas R. Kubick & Yijun Li & John R. Robinson, 2020. "Tax-savvy executives," Review of Accounting Studies, Springer, vol. 25(4), pages 1301-1343, December.
  11. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  12. Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.
  13. Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao, 2014. "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Journal of Financial Economics, Elsevier, vol. 113(1), pages 109-130.
  14. Zhang, Yi & Liu, Chun, 2021. "Religion and unproductive entrepreneurship: The role of risk aversion," European Journal of Political Economy, Elsevier, vol. 70(C).
  15. Feller, Anna & Schanz, Deborah, 2014. "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research 176, arqus - Arbeitskreis Quantitative Steuerlehre.
  16. Ines Gharbi & Mounira Hamed‐Sidhom & Khaled Hussainey & Janet Ganouati, 2021. "Religiosity and financial distress in U.S. firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3902-3915, July.
  17. Ziqi Gao & Leye Li & Louise Yi Lu, 2021. "Social Capital and Managers’ Use of Corporate Resources," Journal of Business Ethics, Springer, vol. 168(3), pages 593-613, January.
  18. Yu Chen & Xiaoyan Chu & Jung Chul Park & Jared S. Soileau, 2022. "CEO religious university affiliation and financial reporting quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 417-468, March.
  19. Stone, Anna-Leigh, 2023. "Faith-based credit unions and credit risk," Finance Research Letters, Elsevier, vol. 54(C).
  20. Sabrina Chi & Shawn X. Huang & Juan Manuel Sanchez, 2017. "CEO Inside Debt Incentives and Corporate Tax Sheltering," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 837-876, September.
  21. Richardson, Grant & Lanis, Roman & Taylor, Grantley, 2015. "Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis: An empirical analysis," Journal of Banking & Finance, Elsevier, vol. 52(C), pages 112-129.
  22. Adhikari, Binay Kumar & Agrawal, Anup, 2016. "Does local religiosity matter for bank risk-taking?," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 272-293.
  23. Alharbi, Samar & Atawnah, Nader & Al Mamun, Md & Ali, Muhammad Jahangir, 2022. "Local culture and tax avoidance: Evidence from gambling preference behavior," Global Finance Journal, Elsevier, vol. 52(C).
  24. Chuluunbat Tsendsuren & Prayag L. Yadav & Seung Hun Han & Seongjae Mun, 2021. "The effect of corporate environmental responsibility and religiosity on corporate cash holding decisions and profitability: Evidence from the United States' policies for sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 987-1000, September.
  25. Kelvin K. F. Law & Lillian F. Mills, 2015. "Taxes and Financial Constraints: Evidence from Linguistic Cues," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 777-819, September.
  26. Hao, Jie & Pham, Viet & Sánchez, Daniela & Sánchez, Juan Manuel, 2021. "Perceptions of corporate corruption culture and debt contracting," Journal of Corporate Finance, Elsevier, vol. 71(C).
  27. Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Religiosity and Bank Asset Securitization," Working Papers 2018-13, Swansea University, School of Management.
  28. Ahsan Habib & Mabel D' Costa & Ahmed Khamis Al‐Hadi, 2023. "Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 3-45, March.
  29. Simon Fung & Viet Tuan Pham & K. K. Raman, 2022. "Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1133-1171, October.
  30. Kelvin K. F. Law & Lillian F. Mills, 2017. "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 22(1), pages 141-184, March.
  31. Khalil, Sandra & Sidani, Yusuf, 2020. "The influence of religiosity on tax evasion attitudes in Lebanon," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  32. McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018. "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 492-514.
  33. Chun Keung Hoi & Qiang Wu & Hao Zhang, 2018. "Community Social Capital and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 152(3), pages 647-665, October.
  34. Contreras, Harold & Korczak, Adriana & Korczak, Piotr, 2023. "Religion and insider trading profits," Journal of Banking & Finance, Elsevier, vol. 149(C).
  35. repec:zbw:bofrdp:2014_016 is not listed on IDEAS
  36. Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Yan, Meng, 2014. "Are female CFOs less tax aggressive? Evidence from tax aggressiveness," Research Discussion Papers 16/2014, Bank of Finland.
  37. Francis, Bill & Teng, Haimeng & Wang, Ying & Wu, Qiang, 2022. "The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders," Journal of Banking & Finance, Elsevier, vol. 138(C).
  38. Wang, Changrong & Richardson, Grant & Cao, Yanming, 2024. "Long live the walking dead? Corporate tax avoidance and zombie firms in China," The British Accounting Review, Elsevier, vol. 56(3).
  39. Onur Bayar & Fariz Huseynov & Sabuhi Sardarli, 2018. "Corporate Governance, Tax Avoidance, and Financial Constraints," Financial Management, Financial Management Association International, vol. 47(3), pages 651-677, September.
  40. Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
  41. Xue, Lixing & Chen, Chong & Wang, Na & Zhang, Lirong, 2023. "Gambling culture and corporate financialization: Evidence from China's welfare lottery sales," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
  42. Zolotoy, Leon & O'Sullivan, Don & Chen, Yangyang, 2019. "Local religious norms, corporate social responsibility, and firm value," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 218-233.
  43. Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir, 2024. "Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS," Advances in accounting, Elsevier, vol. 64(C).
  44. Shen, Huayu & Hou, Fei & Peng, Miaowei & Xiong, Hao & Zuo, Haohao, 2021. "Economic policy uncertainty and corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
  45. repec:zbw:bofrdp:2017_021 is not listed on IDEAS
  46. Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  47. Tian, Yonggang & Ang, James S. & Fu, Panpan & Ma, Chaoqun & Wang, Xiuhua, 2024. "Does social trust mitigate insiders' opportunistic behaviors? Evidence from insider trading," Global Finance Journal, Elsevier, vol. 59(C).
  48. Chaudhry, Neeru & Kattamuri, Rohit, 2024. "Do defined contribution plans create value for shareholders?," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 616-633.
  49. Khedmati, Mehdi & Aminu Sualihu, Mohammed & Yawson, Alfred, 2021. "Does religiosity matter for corporate labor investment decisions?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  50. Khalil, Sandra & Sidani, Yusuf, 2022. "Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  51. Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao, 2014. "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Journal of Financial Economics, Elsevier, vol. 113(1), pages 109-130.
  52. Abdelsalam, Omneya & Elnahass, Marwa & Batten, Jonathan A. & Mollah, Sabur, 2021. "New insights into bank asset securitization: The impact of religiosity," Journal of Financial Stability, Elsevier, vol. 54(C).
  53. Gao, Lei & Wang, Ying & Zhao, Jing, 2017. "Does local religiosity affect organizational risk-taking? Evidence from the hedge fund industry," Journal of Corporate Finance, Elsevier, vol. 47(C), pages 1-22.
  54. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
  55. Chaudhry, Neeru, 2021. "Tax aggressiveness and idiosyncratic volatility," The North American Journal of Economics and Finance, Elsevier, vol. 58(C).
  56. Sarfraz Khan & Sung‐Jin Park & Stanley Veliotis & John K. Wald, 2023. "Director and officer liability and corporate tax avoidance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1338-1371, July.
  57. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  58. Nebojsa Dimic & Veda Fatmy & Sami Vähämaa, 2024. "Religiosity and corporate social responsibility: A study of firm‐level adherence to Christian values in the United States," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 396-413, January.
  59. Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
  60. Ziqi Gao & Louise Yi Lu & Yangxin Yu, 2019. "Local Social Environment, Firm Tax Policy, and Firm Characteristics," Journal of Business Ethics, Springer, vol. 158(2), pages 487-506, August.
  61. Roman Lanis & Grant Richardson & Chelsea Liu & Ross McClure, 2019. "The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation," Journal of Business Ethics, Springer, vol. 160(2), pages 463-498, December.
  62. Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  63. Mir, T.A., 2014. "The Benford law behavior of the religious activity data," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 408(C), pages 1-9.
  64. Lin, Chih-Yung & Tsai, Wei-Che & Hasan, Iftekhar & Tuan, Le Quoc, 2018. "Private benefits of control and bank loan contracts," Journal of Corporate Finance, Elsevier, vol. 49(C), pages 324-343.
  65. Dawson, Alexandra & Ginesti, Gianluca & Sciascia, Salvatore, 2020. "Family-related antecedents of business legality: An empirical investigation among Italian family owned SMEs," Journal of Family Business Strategy, Elsevier, vol. 11(1).
  66. Chen, Yangyang & Murgulov, Zoltan & Rhee, S. Ghon & Veeraraghavan, Madhu, 2016. "Religious beliefs and local government financing, investment, and cash holding decisions," Journal of Empirical Finance, Elsevier, vol. 38(PA), pages 258-271.
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