Regional Peer Effects of Corporate Tax Avoidance

This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of...

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Detalles Bibliográficos
Autores principales: Gao, Ya, Cai, Chang, Cai, Yiwei
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2021
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8688992/
https://www.ncbi.nlm.nih.gov/pubmed/34950084
http://dx.doi.org/10.3389/fpsyg.2021.744371

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8688992/
https://www.ncbi.nlm.nih.gov/pubmed/34950084
http://dx.doi.org/10.3389/fpsyg.2021.744371

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