INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCEô EVIDENCE FROM REGRESSION DISCONTINUITY
INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCEô EVIDENCE FROM REGRESSION DISCONTINUITY
About this item
Full title
Author / Creator
Publisher
Taipei: Institute of Economics, Academia Sinica
Journal title
Language
Chinese
Formats
Publication information
Publisher
Taipei: Institute of Economics, Academia Sinica
Subjects
More information
Scope and Contents
Contents
We implement a fuzzy regression discontinuity design and instrumental variable method to examine the effect of institutional ownership on tax avoidance. In this study, our initial data are obtained from the Taiwan Economic Journal (TEJ) database. The empirical results indicate that, first, the firms at the top of 0051 exhibit much higher institutio...
Alternative Titles
Full title
INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCEô EVIDENCE FROM REGRESSION DISCONTINUITY
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_2386338916
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2386338916
Other Identifiers
ISSN
1018-161X
E-ISSN
1810-4851
