The DOI matches its Crossref record; 52 of the 52 references it cites were found in a registry or an index.
Public Pressure and Corporate Tax Behavior
Open accessAbstract
We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms’ disclosure and corporate tax avoidance behavior. ActionAid International, a nonprofit activist group, levied public pressure on noncompliant U.K. firms in the FTSE 100 to comply with a rule requiring U.K. firms to disclose the location of all of their subsidiaries. We use this setting to examine whether the public pressure led scrutinized firms to increase their subsidiary disclosure, decrease tax avoidance, and reduce the use of subsidiaries in tax haven countries compared to other firms in the FTSE 100 not affected by the public pressure. The evidence suggests that the public scrutiny sufficiently changed the costs and benefits of tax avoidance such that tax expense increased for scrutinized firms. The results suggest that public pressure from outside activist groups can exert a significant influence on the behavior of large, publicly traded firms. Our findings extend prior research that has had little success documenting an empirical relation between public scrutiny of tax avoidance and firm behavior.
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Cites
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Endogeneity in Empirical Corporate Finance1
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Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
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Cited by
The effects of financial reporting and disclosure on corporate investment: A review
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749
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Metadata
- Authors
- DYRENG, S. D., HOOPES, J. L., & WILDE, J. H.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2016-01-15
- Volume
- 54
- Issue
- 1
- Pages
- 147-186
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2153894854
- Cited by
- 533
- References
- 52
- FWCI
- 135.57
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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