Institutional Ownership and Corporate Tax Avoidance: New Evidence
Institutional Ownership and Corporate Tax Avoidance: New Evidence
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Publisher
Sarasota: American Accounting Association
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Language
English
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Publisher
Sarasota: American Accounting Association
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Scope and Contents
Contents
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index reconstitution setting to isolate exogenous shocks to institutional ownership, and a regressi...
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Full title
Institutional Ownership and Corporate Tax Avoidance: New Evidence
Authors, Artists and Contributors
Author / Creator
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TN_cdi_proquest_miscellaneous_1891441471
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_miscellaneous_1891441471
Other Identifiers
ISSN
0001-4826
E-ISSN
1558-7967
DOI
10.2308/accr-51529
