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Keywords: firm risk
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Journal Articles
Is Tax Avoidance Related to Firm Risk?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (1): 115–136.
Published: 01 January 2017
...David A. Guenther; Steven R. Matsunaga; Brian M. Williams ABSTRACT We test whether tax avoidance strategies are associated with greater firm risk. We find that low tax rates tend to be more persistent than high tax rates and that measures of tax avoidance commonly used in the literature...
