دورية أكاديمية
The Inclusion of General Counsel in Top Management and Tax Avoidance
| العنوان: | The Inclusion of General Counsel in Top Management and Tax Avoidance |
|---|---|
| المؤلفون: | GOH, Beng Wee, LEE, Jimmy, NG, Jeffrey |
| المصدر: | Research Collection School Of Accountancy |
| بيانات النشر: | Institutional Knowledge at Singapore Management University |
| سنة النشر: | 2014 |
| المجموعة: | Institutional Knowledge (InK) at Singapore Management University |
| مصطلحات موضوعية: | Top management composition, general counsel, tax avoidance, Accounting, Corporate Finance, Taxation |
| الوصف: | We examine whether the inclusion of general counsel in top management is associated with a firm’s tax avoidance. We find that firms with general counsel as part of the top management team have lower GAAP effective tax rate, more uncertain tax positions, a higher likelihood of engaging in tax shelter activities, and more tax haven countries in which the firm reports a significant subsidiary, relative to firms without a general counsel in top management. In addition, we find that among firms with general counsel in top management, tax avoidance is greater when (1) the general counsel has tax-related expertise, (2) the firm hires an external auditor with tax expertise or purchases more tax services from its external auditor, and (3) the CEO has more power over the general counsel. |
| نوع الوثيقة: | text |
| وصف الملف: | application/pdf |
| اللغة: | English |
| العلاقة: | https://ink.library.smu.edu.sg/soa_research/1338Test; https://ink.library.smu.edu.sg/context/soa_research/article/2337/viewcontent/InclusionGeneralCounselTopManagementTaxAvoidance_2014.pdfTest |
| الإتاحة: | https://ink.library.smu.edu.sg/soa_research/1338Test https://ink.library.smu.edu.sg/context/soa_research/article/2337/viewcontent/InclusionGeneralCounselTopManagementTaxAvoidance_2014.pdfTest |
| حقوق: | http://creativecommons.org/licenses/by-nc-nd/4.0Test/ |
| رقم الانضمام: | edsbas.878AC024 |
| قاعدة البيانات: | BASE |
| الوصف غير متاح. |