Tax aggressiveness determinants
نویسندگان
چکیده
منابع مشابه
What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness
We study the stock price reaction to news about tax aggressiveness. We find that, on average, a company’s stock price declines when there is news about its involvement in tax shelters. The stock price decline is smaller for companies with relatively high effective tax rates, possibly because news about tax aggressiveness is more favorably viewed for those firms where public information would su...
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ژورنال
عنوان ژورنال: Journal of Islamic Accounting and Finance Research
سال: 2021
ISSN: 2714-8122,2715-0429
DOI: 10.21580/jiafr.2021.3.1.7412