How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis-Reference-Cited by-同舟云学术

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How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Published:2020-05-06 Issue:3 Volume:37 Page:1882-1913
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Bauer Andrew M.¹,Fang Junxiong²,Pittman Jeffrey³,Zhang Yinqi⁴,Zhao Yuping⁵

Affiliation:

1. University of Waterloo

2. Fudan University

3. Memorial University

4. American University

5. University of Houston

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12563

Reference100 articles.

1. Corporate governance, incentives, and tax avoidance

2. The incentives for tax planning

3. The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

4. Tunneling or Value Added? Evidence from Mergers by Korean Business Groups

5. Tax Aggressiveness and Corporate Transparency

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