Accounting Review
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Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR ActivitiesABSTRACT:
We examine the empirical association between corporate social responsibility (CSR) and tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities have a higher likelihood of engaging in tax-sheltering activities and greater discretionary/permanent book-tax differences. Moreover, at the onset of FASB Interpret... ... hiện toàn bộ
Accounting Review - Tập 88 Số 6 - Trang 2025-2059 - 2013
The Effect of Corporate Tax Avoidance on the Cost of EquityABSTRACT
Based on Lambert, Leuz, and Verrecchia's (2007) derivation of the cost of equity capital in terms of expected cash flows, we generate a testable hypothesis that relates tax avoidance to a firm's cost of equity capital. Using three broad measures of tax avoidance—book-tax differences, permanent book-tax differences, and long-run cash effectiv... ... hiện toàn bộ
Accounting Review - Tập 91 Số 6 - Trang 1647-1670 - 2016
Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency ConflictsABSTRACT
Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives. We find that the conflicts between central and local governments arisin... ... hiện toàn bộ
Accounting Review - Tập 92 Số 2 - Trang 247-270 - 2017
Institutional Ownership and Corporate Tax Avoidance: New EvidenceABSTRACT
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index reconstitution setting to isolate exogenous shocks to institutional ownership, and a r... ... hiện toàn bộ
Accounting Review - Tập 92 Số 2 - Trang 101-122 - 2017
An Examination of Corporate Tax Shelter ParticipantsABSTRACT: Recent evidence suggests that corporate tax shelters have become important corporate instruments for reducing tax burden. Based on a sample of identified tax shelter participants, I develop a profile of the type of firm that likely engages in tax sheltering. The model detects tax shelter participants through the use of variables predicted to be either affected by or associated wi... ... hiện toàn bộ
Accounting Review - Tập 84 Số 3 - Trang 969-999 - 2009
Financial Constraints and Cash Tax SavingsABSTRACT
We investigate the association between financial constraints and cash savings generated through tax planning. We predict that an increase in financial constraints leads firms to increase internally generated funds via tax planning. We measure financial constraints based on changes in firm-specific and macroeconomic measures. We find that fir... ... hiện toàn bộ
Accounting Review - Tập 91 Số 3 - Trang 859-881 - 2016
Do Socially Responsible Firms Pay More Taxes?ABSTRACT
We investigate the relation between corporate tax payments and corporate social responsibility. Because existing theory and empirical studies find inconsistent evidence on the relation between these constructs, we investigate whether the two activities act as complements or substitutes. We estimate the relation between measures of corporate ... ... hiện toàn bộ
Accounting Review - Tập 91 Số 1 - Trang 47-68 - 2016
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?ABSTRACT
This study investigates whether the tax-specific industry expertise of the external audit firm influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax services from their external audit firm engage in greater tax avoidance when their external audit firm is a tax expert. Because the external audit firm ... ... hiện toàn bộ
Accounting Review - Tập 87 Số 3 - Trang 975-1003 - 2012
The Pitch: Managers’ Disclosure Choice during Initial Public Offering RoadshowsABSTRACT
We examine firm disclosure choice during the initial public offering (IPO) roadshow presentation to understand the informativeness of a management presentation designed to attract investors. Although firms submit a comprehensive registration filing during the IPO, managers also prepare a roadshow presentation, which is shorter and typically ... ... hiện toàn bộ
Accounting Review - Tập 98 Số 2 - Trang 1-29 - 2023
What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion SessionsABSTRACT
Conference calls held in conjunction with an earnings release have become increasingly common in recent years, yet there is little evidence regarding the reasons that these calls are incrementally informative over the accompanying press release. Using a sample of more than 10,000 conference-call transcripts, we examine the information conten... ... hiện toàn bộ
Accounting Review - Tập 86 Số 4 - Trang 1383-1414 - 2011
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