國立虎尾科技大學 |

Language: English

Back

Tax Avoidance, Income Diversion, and...

Purdue University.

Tax Avoidance, Income Diversion, and Shareholder Value : = Evidence from a Quasi-Natural Experiment.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Tax Avoidance, Income Diversion, and Shareholder Value :/
Reminder of title:	Evidence from a Quasi-Natural Experiment.
Author:	Semaan, Samer Ryan.
Description:	1 online resource (81 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.
Contained By:	Dissertation Abstracts International79-03A(E).
Subject:	Finance. -
Online resource:	click for full text (PQDT)
ISBN:	9780355258479

Tax Avoidance, Income Diversion, and Shareholder Value : = Evidence from a Quasi-Natural Experiment.
Semaan, Samer Ryan.

Tax Avoidance, Income Diversion, and Shareholder Value :Evidence from a Quasi-Natural Experiment. - 1 online resource (81 pages)

Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

I exploit a quasi-natural experiment provided by a tax reform in Korea to examine the effect of corporate tax avoidance on firm value, and the interaction between the corporate tax system and corporate governance. First, I find that investors perceive tax avoidance to be, on average, a value enhancing activity. Second, the market response to the tax reform is consistent both with the notion that higher tax rates can worsen corporate governance outcomes by increasing the return from income diversion, and that stricter tax enforcement can actually increase firm value. The results are robust to alternative specifications and explanations.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355258479Subjects--Topical Terms:

559073
Finance.
Index Terms--Genre/Form:

554714
Electronic books.

Tax Avoidance, Income Diversion, and Shareholder Value : = Evidence from a Quasi-Natural Experiment.
LDR:01960ntm a2200349Ki 4500 001 909882
005 20180426091049.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355258479
035 $a (MiAaPQ)AAI10615215
035 $a (MiAaPQ)purdue:21865
035 $a AAI10615215
040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
100 1 $a Semaan, Samer Ryan. $3 1180878
245 1 0 $a Tax Avoidance, Income Diversion, and Shareholder Value : $b Evidence from a Quasi-Natural Experiment.
264 0 $c 2017
300 $a 1 online resource (81 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.
500 $a Advisers: Mara Faccio; John J. McConnell.
502 $a Thesis (Ph.D.) $c Purdue University $d 2017.
504 $a Includes bibliographical references
520 $a I exploit a quasi-natural experiment provided by a tax reform in Korea to examine the effect of corporate tax avoidance on firm value, and the interaction between the corporate tax system and corporate governance. First, I find that investors perceive tax avoidance to be, on average, a value enhancing activity. Second, the market response to the tax reform is consistent both with the notion that higher tax rates can worsen corporate governance outcomes by increasing the return from income diversion, and that stricter tax enforcement can actually increase firm value. The results are robust to alternative specifications and explanations.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Finance. $3 559073
650 4 $a Management. $3 558618
655 7 $a Electronic books. $2 local $3 554714
690 $a 0508
690 $a 0454
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Purdue University. $b Management. $3 1180879
773 0 $t Dissertation Abstracts International $g 79-03A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10615215 $z click for full text (PQDT)

based on 0 review(s)

Multimedia

Reviews

Add a review and share your thoughts with other readers

Export

pickup library