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Tax Avoidance, Managerial Ability, and Investment Efficiency

Citations

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Cited by:

  1. Wu, Mengyun & Zhang, Xuge & Lu, Jie & Chen, Yanxia, 2024. "De-familiarization governance and family firm investment efficiency," Finance Research Letters, Elsevier, vol. 62(PB).
  2. Maryam Seifzadeh, 2022. "The Effectiveness of Management Ability on Firm Value and Tax Avoidance," JRFM, MDPI, vol. 15(11), pages 1-15, November.
  3. Agnes Aurora Ngelo & Yani Permatasari & Iman Harymawan & Nadia Anridho & Khairul Anuar Kamarudin, 2022. "Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia," Economies, MDPI, vol. 10(10), pages 1-22, October.
  4. Wu, Zheng & Cheng, Moyi & Wang, Bing & Zhao, Yi, 2025. "Does tax avoidance information disclosure promote capital market pricing efficiency? Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1612-1629.
  5. Hossain, Md Noman & Rabarison, Monika K. & Guo, Chiquan, 2024. "Corporate culture and investment inefficiency," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  6. Claudiu Tiberiu Albulescu, 2023. "Total factor productivity and tax avoidance: An asymmetric micro-data analysis for European oil and gas companies," Working Papers hal-04163245, HAL.
  7. Liguang Zhang & Wanyi Chen & Liao Peng, 2023. "The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1635-1669, June.
  8. Jaehong Lee & Suyon Kim & Eunsoo Kim, 2021. "Designation as the Most Admired Firms to the Sustainable Management of Taxes: Evidence from South Korea," Sustainability, MDPI, vol. 13(14), pages 1-17, July.
  9. Yahaya, Mohammed Baba & Oon, Elaine Yen Nee & Jusoh, Ruzita, 2024. "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 74(1), pages 73-104.
  10. Anggraini, Puspita Ghaniy & Sholihin, Mahfud & Mangena, Musa & Wijayana, Singgih & Rakhman, Fu’ad, 2025. "The determinants and consequences of tax avoidance: A psychological contract perspective," Research in International Business and Finance, Elsevier, vol. 79(C).
  11. Fu, Junhui & Chen, Xingwei & Liu, Yufang & Chen, Rongda, 2022. "Managerial ability and stock price synchronicity," Research in International Business and Finance, Elsevier, vol. 60(C).
  12. Abdelmajid Hmaittane & Kais Bouslah & Bouchra M’Zali & Imane Ibariouen, 2022. "Corporate Sustainability and Cost of Equity Capital: Do Managerial Abilities Matter?," Sustainability, MDPI, vol. 14(18), pages 1-17, September.
  13. Bronwyn McCredie & Kerrie Sadiq & Larelle Chapple, 2019. "Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability," Australian Journal of Management, Australian School of Business, vol. 44(4), pages 648-664, November.
  14. Teklay, Belaynesh & Yu, Wei & Zhu, Keying, 2024. "The effect of superstitious beliefs on corporate investment efficiency: evidence from China," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 1434-1447.
  15. Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022. "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 129-158, March.
  16. Yuqiang Cao & Xikai Chen & Meiting Lu & Yaowen Shan, 2025. "Allocation of internal cash flow when firms pay less tax: The role of state ownership and political connections," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 2013-2034, June.
  17. Annisa Hayatun Nazmi Burhan & Anna Che Azmi & Mohamed Hisham Hanifa, 2024. "The interplay of social networks and taxes: a systematic literature review," Management Review Quarterly, Springer, vol. 74(4), pages 2215-2242, December.
  18. James, Hui Liang & Ngo, Thanh & Wang, Hongxia, 2023. "The impact of more able managers on corporate trade credit," Journal of Behavioral and Experimental Finance, Elsevier, vol. 40(C).
  19. Puspita Ghaniy Anggraini & Mahfud Sholihin, 2023. "What do we know about managerial ability? A systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 1-30, February.
  20. Surendranath Rakesh Jory & Thanh Ngo & Hongxia Wang, 2025. "Defined‐benefit pension plan funding: Does managerial ability matter?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1497-1531, June.
  21. Guilherme Belloque & Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh & Rui Xue, 2021. "55 years of Abacus: Evolution of Research Streams and Future Research Directions," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 593-618, September.
  22. BENKRAIEM, Ramzi & GAAYA, Safa & LAKHAL, Faten, 2024. "Tax avoidance, investor protection, and investment inefficiency: An international evidence," Research in International Business and Finance, Elsevier, vol. 69(C).
  23. Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020. "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, vol. 52(C).
  24. T. K. Ajmal & Vinod Kumar & Balasubramanian G., 2025. "Tax-avoidance Effect on Investment Inefficiency: An Examination of Agency Theory," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 24(1), pages 63-86, March.
  25. Yicheng Wang & Brian Wright, 2024. "Tax-strategy-related words, firm’s ability, and tax avoidance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 685-713, December.
  26. Qamar uz Zaman & M. Kabir Hassan & Arshad Hafiz Muhammad, 2020. "Managerial Efficiency and Corporate Leverage Policy in Pakistan," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 16(2), pages 25-46.
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