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Predicting tax avoidance by means of social network analytics

Author

Listed:
  • Jasmien, Lismont
  • Cardinaels, Eddy

    (Tilburg University, School of Economics and Management)

  • Bruynseels, L.M.L.

    (Tilburg University, School of Economics and Management)

  • De Groote, Sander

    (Tilburg University, School of Economics and Management)

  • Baesens, B.
  • Lemahieu, W.
  • Vanthienen, J.

Abstract

No abstract is available for this item.

Suggested Citation

  • Jasmien, Lismont & Cardinaels, Eddy & Bruynseels, L.M.L. & De Groote, Sander & Baesens, B. & Lemahieu, W. & Vanthienen, J., 2018. "Predicting tax avoidance by means of social network analytics," Other publications TiSEM 8eb577ff-407b-4fb0-b679-4, Tilburg University, School of Economics and Management.
  • Handle: RePEc:tiu:tiutis:8eb577ff-407b-4fb0-b679-437c813ee1fa
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    File URL: https://pure.uvt.nl/ws/portalfiles/portal/77256929/1-s2.0-S0167923618300228-main.pdf
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    References listed on IDEAS

    as
    1. Gallemore, John & Labro, Eva, 2015. "The importance of the internal information environment for tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 149-167.
    2. Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
    3. Sonja Olhoft Rego & Ryan Wilson, 2012. "Equity Risk Incentives and Corporate Tax Aggressiveness," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 775-810, June.
    4. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    5. Desai, Mihir A. & Dharmapala, Dhammika, 2006. "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
    6. Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015. "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 1-17.
    7. Cashman, George D. & Gillan, Stuart L. & Jun, Chulhee, 2012. "Going overboard? On busy directors and firm value," Journal of Banking & Finance, Elsevier, vol. 36(12), pages 3248-3259.
    8. John Bizjak & Michael Lemmon & Ryan Whitby, 2009. "Option Backdating and Board Interlocks," The Review of Financial Studies, Society for Financial Studies, vol. 22(11), pages 4821-4847, November.
    9. Hanlon, Michelle & Slemrod, Joel, 2009. "What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 126-141, February.
    10. Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015. "Corporate Governance, Incentives, and Tax Avoidance," Research Papers 2134, Stanford University, Graduate School of Business.
    11. Joanne Horton & Yuval Millo & George Serafeim, 2012. "Resources or Power? Implications of Social Networks on Compensation and Firm Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 39(3-4), pages 399-426, April.
    12. Lanis, Roman & Richardson, Grant, 2011. "The effect of board of director composition on corporate tax aggressiveness," Journal of Accounting and Public Policy, Elsevier, vol. 30(1), pages 50-70, January.
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    Cited by:

    1. Hamisi K. Sama, 2022. "Conceptualising Tax Avoidance on Industry 4.0 in Tanzania: The Imperatives of Value Chain Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 123-134.

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