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The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

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Cited by:

  1. Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
  2. Ramzi Benkraiem & Safa Gaaya & Faten Lakhal, 2020. "Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions," Economics Bulletin, AccessEcon, vol. 40(2), pages 1714-1726:.
  3. Manon Francois & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers 2023-04, CEPII research center.
  4. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025, March.
  5. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
  6. Benkraiem, Ramzi & Gaaya, Safa & Lakhal, Faten, 2022. "Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence," Economic Modelling, Elsevier, vol. 108(C).
  7. Compagnie, Vincent & Struyfs, Kristof & Torsin, Wouter, 2023. "Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS," Journal of Corporate Finance, Elsevier, vol. 82(C).
  8. Lee, Ye Ji, 2021. "The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  9. Leon Zolotoy & Don O’Sullivan & Geoffrey P. Martin & Robert M. Wiseman, 2021. "Stakeholder Agency Relationships: CEO Stock Options and Corporate Tax Avoidance," Journal of Management Studies, Wiley Blackwell, vol. 58(3), pages 782-814, May.
  10. Feng, Zhi-Yuan & Wang, Ying-Chieh & Wang, Wen-Gine, 2024. "Corporate carbon reduction and tax avoidance: International evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(2).
  11. A. Athira & P. J. Jijo Lukose, 2024. "The Increasing Trend in Effective Tax Rates in India: Role of Macroeconomic Factors, Tax Policy Changes and Firm Characteristics," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 23(3), pages 279-305, September.
  12. Yusheng Kong & Fahad Javed & Jahanzaib Sultan & Muhammad Shehzad Hanif & Noheed Khan, 2022. "EMA Implementation and Corporate Environmental Firm Performance: A Comparison of Institutional Pressures and Environmental Uncertainty," Sustainability, MDPI, vol. 14(9), pages 1-25, May.
  13. Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
  14. Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant, 2021. "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  15. Arfah Habib Saragih & Syaiful Ali, 2023. "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, vol. 73(2), pages 527-577, June.
  16. Carmen Comăniciu, 2019. "Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 686-694, December.
  17. Guan Ping Zhu & He Fa Gui & Tao Peng & Chong Hui Jiang, 2023. "Corporate tax avoidance and corporate financialization: The moderating effect of managerial myopia," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(1), pages 459-472, January.
  18. Shams, Syed & Bose, Sudipta & Gunasekarage, Abeyratna, 2022. "Does corporate tax avoidance promote managerial empire building?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  19. Christina M. Lewellen, 2023. "Tax haven incorporation and financial reporting transparency," Review of Accounting Studies, Springer, vol. 28(3), pages 1811-1855, September.
  20. Col, Burcin & Errunza, Vihang, 2022. "Havenly acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
  21. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010, March.
  22. 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.
  23. Dain C. Donelson & Jennifer L. Glenn & Christopher G. Yust, 2022. "Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance," Review of Accounting Studies, Springer, vol. 27(2), pages 519-569, June.
  24. Han Kim, E. & Lu, Yao & Shi, Xinzheng & Zheng, Dengjin, 2022. "How does stock liquidity affect corporate tax noncompliance? Evidence from China✰," Journal of Comparative Economics, Elsevier, vol. 50(3), pages 688-712.
  25. Ouyang, Caiyue & Xiong, Jiacai & Huang, Kun, 2020. "Do multiple large shareholders affect tax avoidance? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 67(C), pages 207-224.
  26. Abdullah Almutairi & Baban Eulaiwi & Robert Evans & Grantley Taylor, 2023. "Tax Haven Use and Related‐Party Transactions: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 33(4), pages 352-374, December.
  27. Sarhan, Ahmed A. & Elmagrhi, Mohamed H. & Elkhashen, Emad M., 2024. "Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
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