Purpose This study aims to identify factors affecting tax avoidance and tax evasion in
Bangladesh and propose a future research agenda. Design/methodology/approach This …

Purpose This paper aims to understand the international practices of tax planning.
International companies choose their capital structure according to differences in …

In this study, we investigate the relationship between tax avoidance and earnings
management in the largest five European Union economies by using artificial neural …

Effective tax rates (ETRs) are often used to compare tax avoidance across firms and time.
Using firms' detailed tax footnote data, we find that the effect of valuation allowances (VA) …

This study examines industry and geographic peer effects on tax avoidance as well as their
mechanisms and economic consequences in an emerging market, China. Using an …

Infusing stakeholder agency theory with insights from behavioural agency theory, we
describe a frame‐dependent relationship between CEO stock option incentives and tax …

Using a sample of 1,149 firm-year observations we show that benchmark-beating firms
entering into real earnings manipulation are less willing to engage in aggressive tax …

Purpose The purpose of this paper is to investigate the effects of corporate governance
mechanisms, namely, board of directors and auditors, on tax aggressiveness in Italian …

ABSTRACT A growing literature provides evidence that peer considerations play a central
role in shaping a firm's behavior. This paper documents that the frequency of forced CEO …

Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive
corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based …