We investigate whether aggressive tax planning firms have a less transparent information
environment. Although tax planning provides expected tax savings, it can simultaneously …

Using the Miles and Snow's (1978, 2003) theoretical business strategy framework, we
examine the relation between a firm's business and tax-planning strategies. We first …

This study (1) gives an overview of and analyzes the different existing measures of tax
avoidance in the empirical tax research literature and (2) aims at answering the question of …

This paper examines the role of conservatism when an agent can manipulate upcoming
earnings before all uncertainty is resolved. An increase in conservatism, by reducing the …

This paper examines the relationship between environmental uncertainty and tax avoidance
at the firm level. We posit that managers faced with more uncertain environments are likely …

This study investigates the effect of accounting measurement and disclosure requirements
on multistate income tax avoidance. The proliferation of sophisticated state tax planning …

I provide a first comprehensive literature survey with an exclusive focus on empirical
corporate tax avoidance research. Shackelford and Shevlin [2001] traced the earlier …

Academic and anecdotal evidence indicates that incentive systems often provide short‐term
payouts without regard for long‐term consequences. New detailed disclosures mandated by …

The rapid development of information technology and the tremendous changes of
management ideas and management methods promote the continuous updating of …

We examine whether worker representation on corporate boards results in improved
monitoring or payroll maximization. Several economic theories predict that worker …