LAUSR

Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance

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1 Published in 2021 at "Review of Accounting Studies"

DOI: 10.1007/s11142-021-09612-w

Abstract: This study uses directors’ and officers’ (D&O) insurance data to examine the relation between tax aggressiveness and tax litigation risk. D&O insurance covers litigation costs for tax-related cases. Thus D&O insurance premiums provide an independent… read more here.

Keywords: tax; risk; tax aggressiveness; insurance ... See more keywords

Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading

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0 Published in 2020 at "Review of Quantitative Finance and Accounting"

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

What do we know about tax aggressiveness and corporate social responsibility? An integrative review

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0 Published in 2018 at "Journal of Cleaner Production"

DOI: 10.1016/j.jclepro.2018.08.334

Abstract: Abstract This paper uses extant academic literature to examine the relationship between tax aggressiveness and corporate social responsibility. Tax aggressiveness and corporate social responsibility have been long standing research issues each with significant ethical dimensions… read more here.

Keywords: tax aggressiveness; aggressiveness corporate; social responsibility; corporate social ... See more keywords

The Association between Corporate Social Responsibility and Tax Aggressiveness

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0 Published in 2020 at "Spanish Journal of Agricultural Research"

DOI: 10.21608/sjar.2020.143297

Abstract: Over recent years, corporate social responsibility (CSR) has become apriority for firms globally. A firm may engage in corporate social responsibility (CSR) to enhance its competitive position in order to enable the firm to enjoy… read more here.

Keywords: tax aggressiveness; social responsibility; tax; corporate social ... See more keywords

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

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0 Published in 2020 at "Sustainability"

DOI: 10.3390/su12052007

Abstract: The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a… read more here.

Keywords: gender diversity; tax aggressiveness; role gender; diversity ... See more keywords