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Keywords: tax aggressiveness
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Journal Articles
Journal of the American Taxation Association (2024) 46 (1): 137–156.
Published: 01 March 2024
...Mário Marques; Tânia Menezes Montenegro; Filomena Antunes Brás ABSTRACT We analyze 117 estimates from 23 studies that examine the relationship between corporate social responsibility (CSR) and corporate tax aggressiveness. The meta-regression results indicate that both CSR and tax avoidance...
Journal Articles
Journal of the American Taxation Association (2022) 44 (1): 123–153.
Published: 01 March 2022
... develop a novel measure of innate and non-pecuniary CEO risk attitudes based on the riskiness of CEOs' sports hobbies and examine whether the measure is associated with corporate tax aggressiveness. We find that firms managed by CEOs with riskier sports hobbies are more aggressive in their tax planning...
Journal Articles
Journal of the American Taxation Association (2021) 43 (1): 107–124.
Published: 01 March 2021
.... Laplante, under the Senior Editorship of Connie D. Weaver. 1 12 2017 1 6 2020 2021 tax risk tax aggressiveness FIN 48 tax reserves This study investigates whether the association between tax reserves and firm value is concave. Recent accounting research documents...
Journal Articles
Journal of the American Taxation Association (2019) 41 (1): 91–122.
Published: 01 March 2019
... their taxable income due to the close alignment between financial income and taxable income in China ( Lin, Mills, and Zhang 2014 ). Second, more income-decreasing discretionary accruals could signal to the tax authorities that firms are more tax aggressive in general and may have engaged in other types of tax...
Journal Articles
Journal of the American Taxation Association (2018) 40 (2): 63–81.
Published: 01 September 2018
..., Shackelford and Shevlin (2001) summarize the takeaways from this line of research and call for more analysis of the determinants of tax aggressiveness. Much of the initial research on the association between agency costs and tax avoidance has focused on ownership structure. In this stream of work...
Journal Articles
Journal of the American Taxation Association (2017) 39 (2): 43–62.
Published: 01 September 2017
... tax aggression. Furthermore, our study also responds to the call from Moser and Martin (2012) for accounting researchers to adopt stakeholder theory in considering CSR. We thank Kenneth J. Klassen (editor) and two anonymous reviewers for their constructive comments and valuable suggestions. We...
Journal Articles
Journal of the American Taxation Association (2016) 38 (1): 39–56.
Published: 01 April 2016
... more salient. We find strong evidence that GC ascension to top management is associated with an increase in tax aggressiveness, as evidenced by greater book-tax differences and a higher likelihood of engaging in tax shelter activities. Data Availability: Data are obtained from public sources...
Journal Articles