Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/109174
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Full metadata record
DC Field | Value | Language |
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dc.contributor.author | Hasan, M. | - |
dc.contributor.author | Al-Hadi, A. | - |
dc.contributor.author | Taylor, G. | - |
dc.contributor.author | Richardson, G. | - |
dc.date.issued | 2016 | - |
dc.identifier.citation | The European Accounting Review, 2016; 26(3):1-33 | - |
dc.identifier.issn | 0963-8180 | - |
dc.identifier.issn | 1468-4497 | - |
dc.identifier.uri | http://hdl.handle.net/2440/109174 | - |
dc.description.abstract | This study examines the association between firm life cycle stages and corporate tax avoidance employing the Dickinson (2011) model of firms’ life cycle stages. Based on a large dataset of U.S. publicly listed firms over the 1987–2013 period, we find that compared to the shake-out stage of a firm’s life cycle, tax avoidance is significantly negatively associated with the growth and maturity stages, and significantly positively associated with the introduction and decline stages of a firm’s life cycle. In fact, we observe a U-shaped pattern in tax avoidance outcomes across the life cycle, consistent with the predictions of both dynamic resource-based dependence and agency theory. Finally, our results are robust to alternative measures of firm life cycle stages. | - |
dc.description.statementofresponsibility | Mostafa Monzur Hasan, Ahmed Al-Hadi, Grantley Taylor and Grant Richardson | - |
dc.language.iso | en | - |
dc.publisher | Taylor & Francis | - |
dc.rights | © 2016 European Accounting Association | - |
dc.source.uri | http://dx.doi.org/10.1080/09638180.2016.1194220 | - |
dc.title | Does a firm’s life cycle explain its propensity to engage in corporate tax avoidance? | - |
dc.type | Journal article | - |
dc.identifier.doi | 10.1080/09638180.2016.1194220 | - |
pubs.publication-status | Published | - |
Appears in Collections: | Aurora harvest 8 Business School publications |
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RA_hdl_109174.pdf Restricted Access | Restricted Access | 720.68 kB | Adobe PDF | View/Open |
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