Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness
Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when...
| Authors: | ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2018
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| In: |
Journal of business ethics
Year: 2018, Volume: 150, Issue: 3, Pages: 879-902 |
| Further subjects: | B
Media independence
B CSR B Business Ethics B Tax systems B Tax aggressiveness |
| Online Access: |
Volltext (lizenzpflichtig) |