منابع مشابه
Shareholder Investment Horizons and Tax Aggressiveness
This paper examines whether the investment horizon of a firm’s institutional shareholders affects the extent of tax aggressiveness as proxied by a firm’s five-year cash effective tax rate and yearly permanent book-tax differences. Using a sample of firms with institutional ownership data from 1995-2008, we find more tax aggressiveness for firms held by short-term investors and less tax aggressi...
متن کاملWhat Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness
We study the stock price reaction to news about tax aggressiveness. We find that, on average, a company’s stock price declines when there is news about its involvement in tax shelters. The stock price decline is smaller for companies with relatively high effective tax rates, possibly because news about tax aggressiveness is more favorably viewed for those firms where public information would su...
متن کاملAre female CFOs less tax aggressive? Evidence from tax aggressiveness
This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the preand posttransition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure...
متن کاملvalue added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
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ژورنال
عنوان ژورنال: Management and Business Research Quarterly
سال: 2020
ISSN: 2667-6761
DOI: 10.32038/mbrq.2020.15.05