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Keywords: tax avoidance
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Journal Articles
Journal of Management Accounting Research (2021) 33 (1): 103–128.
Published: 01 April 2021
...James M. Plečnik; Shan Wang ABSTRACT Top management team (TMT) members have been shown to influence tax avoidance; however, prior literature has not identified whether the intrapersonal diversity of TMT functional backgrounds leads to higher levels of tax avoidance. To study this relationship, we...
Journal Articles
Journal of Management Accounting Research (2019) 31 (2): 75–94.
Published: 01 June 2019
...Kerry K. Inger; Brian Vansant ABSTRACT In this study, we examine the effects of tax avoidance and Corporate Social Responsibility (CSR) activities on equity market valuation. Economic theory suggests that managers should avoid taxes through any legal means ( Friedman 1970 ), and that CSR...