Advances in Taxation

• Main Author: John Hasseldine, John Hasseldine
• Format: eBook
• Language: English
• Published: Emerald Group Publishing Limited 2012; Emerald Publishing Limited
• Subjects: BUSINESS & ECONOMICS

Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental t...