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The separation of ownership and control and corporate tax avoidance · Study

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ArticleThe separation of ownership and control and corporate tax avoidance

Brad A. Badertscher2013

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Articlegreen2013

The separation of ownership and control and corporate tax avoidance

Brad A. Badertscher · Sharon P. Katz · Sonja O. Rego

509 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Taxation and Avoidance Corporate Finance and Governance Taxation and Legal Issues

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1983Limited-dependent and qualitative variables in econometrics 1991Earnings Management During Import Relief Investigations 1985The Determinants of Firms' Hedging Policies 2010A review of tax research 1997Formal and Real Authority in Organizations 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods

Cited by

2015Public Pressure and Corporate Tax Behavior 2015Corporate Political Connections and Tax Aggressiveness 2016Institutional Ownership and Corporate Tax Avoidance: New Evidence 2017Changes in corporate effective tax rates over the past 25 years 2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence 2016Is Tax Avoidance Related to Firm Risk?

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Year2013

Typearticle

Published2013-08-29

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations509

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.jacceco.2013.08.005

openalex_workW3121242289

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2018

Agency costs and tax planning when the government is a major Shareholder

2019The impact of corporate governance on corporate tax avoidance—A literature review