In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

In response to discussions about large multinational enterprises' tax planning activities,
legislators around the world have adopted numerous regulations to increase corporate tax …

Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil
sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou …

We examine the impact of financial analysts on the efficiency of firms' investment decisions.
We use the accuracy and dispersion of financial analysts' earnings forecasts as proxies of …

We implement a regression discontinuity design to examine the effect of institutional
ownership on tax avoidance. Positive shocks to institutional ownership around Russell index …

This paper investigates how equity analysts influence firms' green innovation across
different financial markets. Using a unique data set consisting of more than 6000 listed firms …

We investigate the effect of information asymmetry on corporate tax avoidance. Using a
difference-in-differences matching estimator to assess the effects of changes in analyst …

We examine whether litigation risk is systematically related to corporate tax avoidance. We
find that the exogeneous reduction in the threat of securities class action litigation due to the …

We examine the association between common institutional ownership and tax avoidance in
an institutional setting characterized by concentrated ownership and principal-principal …

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax
planning to minimize their tax abilities. This study aims to examine how capital intensity …