Tax avoidance, corporate transparency, and firm value
Tax avoidance that reduces transfers from shareholders to the government is traditionally viewed as value enhancing to shareholders. The agency perspective of tax avoidance, however, suggests that opportunistic managers may exploit the obfuscatory nature of tax avoidance to mask rent extraction. To...
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| Format: | Others |
| Language: | English |
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2011
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| Online Access: | http://hdl.handle.net/2152/ETD-UT-2010-12-2219 |