This paper articulates extant literature that is related to tax planning and firm value with a
view to identifying gaps for further extensive empirical consideration. Companies are always …

This paper examines the relative valuation of alternative methods of tax avoidance. Prior
studies find that firm value is positively associated with overall tax avoidance; I provide …

The purpose of this paper is to examine the effect of tax planning on firm value of the non-
financial firms listed in Vietnam, moderated by the state ownership. In this paper, effective …

The study aims to examine the impact of tax avoidance on the value of listed firms in
Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock …

The paper investigated the relationship between corporate tax optimization and the firm's
value in the Tunisian context over an 11 year period. The empirical results revealed that tax …

Purpose This paper aims to answer how corporate governance and corporate social
responsibility (“CSR”) affect the relationship between value creation and tax avoidance. This …

In this research we enquire if adoption of Twitter by manufacturing firms creates any value
for the firm. We conduct two studies to examine the relationship between Twitter related …

We investigate whether mandatory public country-by-country reporting (CBCR) by European
Union (EU) banks affects geographic segment reporting. We find no significant change in …

Due to the proprietary nature of tax returns, the tax footnote is the primary source of
information for stakeholders about a firm's tax position. However, studies suggest the tax …

Taking advantage of the agency conflicts between controlling shareholders and minority
shareholders and the weak corporate governance in a transition economy, we investigate …