The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Network Ties Among Low-Tax Firms
Open accessAbstract
This study examines (1) whether network ties help explain variation in tax avoidance, and (2) how the relation between network ties and tax avoidance varies depending on the nature and context of those ties. We posit that information on a range of tax-avoidance strategies is shared among firms through their social network connections. Using board interlocks to proxy for these connections, we find that firms with greater board ties to low-tax firms have lower cash ETRs themselves. Ties to low-tax firms are more influential when the focal firm and its network partner are operationally and strategically similar, as are ties created by executive directors. Board ties to low-tax firms are also more influential when the focal firm and its network partner engage the same local auditor. Overall, our results suggest that the influence of firms' network ties on their tax-avoidance behavior depends on the character of those ties.
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Cites
Social Capital: Prospects for a New Concept
Adler, P. S., & Kwon, S.-W. (2002) · The Academy of Management Review · doi:10.2307/4134367 · Cited by 9,665
Burt, R. S. (1992) · doi:10.4159/9780674029095 · Cited by 9,093
The Search-Transfer Problem: The Role of Weak Ties in Sharing Knowledge across Organization Subunits
Hansen, M. T. (1999) · Administrative Science Quarterly · doi:10.2307/2667032 · Cited by 5,809
Cited by
Public Pressure and Corporate Tax Behavior
DYRENG, S. D., HOOPES, J. L., & WILDE, J. H. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12101 · Cited by 533
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
Kubick, T. R., Lynch, D., Mayberry, M. A., & Omer, T. C. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2215924 · Cited by 269
Predicting tax avoidance by means of social network analytics
Lismont, J., Cardinaels, E., Bruynseels, L., De Groote, S., Baesens, B., Lemahieu, W., & Vanthienen, J. (2018) · Decision Support Systems · doi:10.1016/j.dss.2018.02.001 · Cited by 51
Metadata
- Authors
- Brown, J. L., & Drake, K. D.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2013-11-01
- Volume
- 89
- Issue
- 2
- Pages
- 483-510
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W3121805873
- Cited by
- 248
- References
- 3
- FWCI
- 44.27
- Type
- journal article
- Language
- en
- Open access
- green
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