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Transparency, Information Shocks, and Tax Avoidance

Citations

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Cited by:

  1. Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
  2. Lee, Cheng-Hsun & Bose, Sudipta, 2021. "Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  3. Geng Niu & Yi Wang & Yang Zhou & Xu Gan, 2024. "Family ties and corporate tax avoidance," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(8), pages 976-996, October.
  4. Bigus, Jochen & Weicker, Marina, 2024. "Relationship banking and firms’ earnings quality – Does it matter whether banks are creditors or owners?," Journal of Banking & Finance, Elsevier, vol. 159(C).
  5. Zhang, Limin & Gu, Yu & Yu, Ying & Pan, Lu, 2026. "Mandatory industry disclosure and corporate tax avoidance: Evidence from Chinese listed firms," Economic Analysis and Policy, Elsevier, vol. 89(C), pages 228-248.
  6. Athira, A. & Ramesh, Vishnu K., 2023. "COVID-19 and corporate tax avoidance: International evidence," International Business Review, Elsevier, vol. 32(4).
  7. Yu, Wei & Yan, Yueyun & Zhu, Keying & Zhang, Peijue, 2024. "Can value-added tax refund policy inhibit corporate financial fraud? Evidence from China," Emerging Markets Review, Elsevier, vol. 63(C).
  8. Qiaochao Yuan & Jun Bai, 2025. "Preventive regulation and corporate tax avoidance: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 819-856, March.
  9. Chen, Hanwen & Liu, Siyi & Wang, Junjie & Wu, Zhijuan, 2022. "The effect of geographic proximity on corporate tax avoidance: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 72(C).
  10. Binglin He & Yukun Sun & Kezhong Zhang, 2025. "The Flaw in the Plan: Information Transparency and International Tax Avoidance Channels," Open Economies Review, Springer, vol. 36(4), pages 1193-1227, September.
  11. Pan, Xiaozhen & Aimaiti, Sabahati, 2025. "Actual controllers with foreign residency rights and corporate tax avoidance: Evidence from private listed companies in China," Emerging Markets Review, Elsevier, vol. 69(C).
  12. Wang, Changrong & Richardson, Grant & Cao, Yanming, 2024. "Long live the walking dead? Corporate tax avoidance and zombie firms in China," The British Accounting Review, Elsevier, vol. 56(3).
  13. Christos Pavlou & Antonios Persakis & George Kolias, 2025. "The Impact of Board Characteristics on Tax Avoidance: Do Industry Regulations Matter?," JRFM, MDPI, vol. 18(6), pages 1-22, May.
  14. Jian Zhang & Ningzhi Wang & Xinyu Zhu & Xiao Yi, 2024. "Does the supply of tax information affect financial restatements? Evidence from the launch of Taxation Administration Information System III in China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-13, December.
  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. Zihao Su & Fei Peng & Xiyang Li & Shuai Fang, 2026. "Fiscal Transparency and Corporate Donations," Journal of Business Ethics, Springer, vol. 204(4), pages 933-957, April.
  17. Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
  18. Hossain, Mahmud & Mitra, Santanu, 2023. "Does headquarters location matter in corporate tax avoidance?," Journal of Financial Stability, Elsevier, vol. 64(C).
  19. Negkakis, Christos I. & Negkakis, Ioannis C. & Pavlou, Christos & Persakis, Antonios, 2025. "Tax avoidance and evasion under economic political uncertainty: The moderating roles of tax morale and religiosity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
  20. Jianqiao Huang & Yunsen Chen & Xin Dai & Xiaoran Ni, 2022. "Stock market liberalisation and corporate cash holdings: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1925-1955, April.
  21. Xiang, Junyi & Zhang, Hongxiang & Dang, Dingyu & Guan, Jing, 2023. "Involuntary political connections and private firms' tax avoidance," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  22. Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2023. "Taxes and director independence: evidence from board reforms worldwide," Review of Accounting Studies, Springer, vol. 28(2), pages 910-957, June.
  23. Nita Andriyani Budiman & Bandi Bandi & Ari Kuncara Widagdo & Eko Arief Sudaryono, 2025. "The evolution of tax strategies in multinational companies: a historical perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 745-758, September.
  24. Vanessa Flagmeier & Jens Müller, 2024. "Tax Loss Carryforward Disclosure," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 495-532, December.
  25. Wang, Ruizhe & Chua, Wai Fong & Simnett, Roger & Zhou, Shan, 2024. "Is greater connectivity of financial and non-financial information in annual reports valued by market participants?," The British Accounting Review, Elsevier, vol. 56(6).
  26. Zheng, Guohong & He, Feng & Xiao, Zhongyi & Han, Wei, 2025. "Chinese corporate governance research over the last decade (2014 - 2023)," International Review of Financial Analysis, Elsevier, vol. 97(C).
  27. A. Athira & P. J. Jijo Lukose, 2024. "The Increasing Trend in Effective Tax Rates in India: Role of Macroeconomic Factors, Tax Policy Changes and Firm Characteristics," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 23(3), pages 279-305, September.
  28. Maria Mitroulia & Evangelos Chytis & Thomas Kitsantas, 2025. "Exploring the Nexus between Corporate Sustainability Disclosure and Firm Tax Behaviour: A Meta-Analysis," Central European Business Review, Prague University of Economics and Business, vol. 2025(3), pages 103-131.
  29. Zhang, Ruixuan & Ge, Yiyun, 2026. "From bonds to boundaries: Bond market liberalization and corporate tax avoidance in China," Finance Research Letters, Elsevier, vol. 89(C).
  30. 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).
  31. Sun, Yang & Huang, Xiaoling, 2025. "Accounting information transparency and corporate capital turnover: the role of trade credit," Finance Research Letters, Elsevier, vol. 83(C).
  32. Chalevas, Constantinos & Ntounis, Dimitrios & Vlismas, Orestes, 2025. "The effect of cost asymmetry on future tax avoidance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
  33. Xiang, Junyi & Zhu, Ling & Kong, Dongmin, 2023. "Labor cost and corporate tax avoidance," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 338-358.
  34. Beuselinck, Christof & Karavitis, Panagiotis & Kazakis, Pantelis & Mouna, Niswatil, 2024. "E-government and corporate tax planning: International evidence," MPRA Paper 122742, University Library of Munich, Germany.
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