Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading
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DOI: 10.1007/s11156-020-00898-6
Abstract: Despite the agency perspective of corporate tax avoidance, there is little empirical evidence that managers do extract rents derived from aggressive tax practices. This study investigates the association between tax aggressiveness and managerial rent extraction… read more here.
Keywords: managerial rent; aggressive tax; insider; tax aggressiveness ... See more keywords