Tax avoidance and the cost of debt for SMEs: Evidence from Spain-Reference-Cited by-同舟云学术

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Tax avoidance and the cost of debt for SMEs: Evidence from Spain

Published:2023-08 Issue:2 Volume:19 Page:100362
ISSN:1815-5669
Container-title:Journal of Contemporary Accounting & Economics
language:en
Short-container-title:Journal of Contemporary Accounting & Economics

Author:

Sánchez-Ballesta Juan Pedro,Yagüe José^ORCID

Funder

Fundación Cajamurcia

Publisher

Elsevier BV

Subject

Accounting

Reference75 articles.

1. Under the radar: the effects of monitoring firms on tax compliance;Almunia;Am. Econ. J. Econ. Pol.,2018

2. On the theory of finance for privately held firms;Ang;J. Entrepreneurial Finance,1992

3. Agency costs and ownership structure;Ang;J. Financ.,2000

4. Size-dependent tax enforcement and compliance: Global evidence and aggregate implications;Bachas;J. Dev. Econ.,2019

5. The separation of ownership and control and corporate tax avoidance;Badertscher;J. Account. Econ.,2013

Cited by 11 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Parent–subsidiary geographic dispersion and debt aggressiveness: Analysis from the tax enforcement perspective;International Review of Economics & Finance;2024-11

2. Empowering agriculture and food industry supply chains: a comprehensive study on blockchain technology enablers;Environment, Development and Sustainability;2024-09-09

3. Tax avoidance, overinvestment, financial reporting quality. Evidence from Italian private firms;Meditari Accountancy Research;2024-07-25

4. Impact of corporate governance on tax avoidance;Journal of Public Affairs;2024-07-15

5. Does tax avoidance affect productivity in SMEs?;Management Decision;2024-05-23

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