Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax
rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of …

This study aims to obtain empirical evidence of the effect of political connections and
investment opportunity sets on tax avoidance. In addition, the use of corporate social …

In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

This paper examines the relationship between tax avoidance, corporate governance, and
corporate social responsibility (CSR) disclosure. It also investigates the effect of CSR on …

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that
scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior …

We find that firms with greater tax avoidance incur higher spreads when obtaining bank
loans. This finding is robust in a battery of sensitivity analyses and in two quasi-experimental …

We test whether tax avoidance strategies are associated with greater firm risk. We find that
low tax rates tend to be more persistent than high tax rates and that measures of tax …

Using a new measure of financial constraints based on firms' qualitative disclosures, we find
that financially constrained firms—firms that use more negative words in their annual reports …

We study how public and private disclosure requirements interact to influence both tax
regulator enforcement and firm disclosure. To capture IRS enforcement activities, we …