The Parabolic Relationship of Tax Avoidance and Cost of Public Debt-Reference-Cited by-同舟云学术

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The Parabolic Relationship of Tax Avoidance and Cost of Public Debt

Published:2024-11 Issue: Volume:69 Page:106096
ISSN:1544-6123
Container-title:Finance Research Letters
language:en
Short-container-title:Finance Research Letters

Author:

Letdin Mariya^ORCID,Meegan Cathryn M.^ORCID,Romney Miles A.^ORCID

Funder

Florida State University

Publisher

Elsevier BV

Reference35 articles.

1. Income tax evasion: A theoretical analysis;Allingham;J. Public Econ.,1972

2. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy;Altman;J. Finance,1968

3. Credit ratings and taxes: The effect of book–tax differences on ratings changes;Ayers;Contemp. Account. Res.,2010

4. Tax aggressiveness and corporate transparency;Balakrishnan;Account. Rev.,2019

5. The conservatism principle and the asymmetric timeliness of earnings;Basu;J. Account. Econ.,1997

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