Matches in SemOpenAlex for { <https://semopenalex.org/work/W2106673429> ?p ?o ?g. }
- W2106673429 abstract "We examine the relation between stock liquidity and corporate tax avoidance. Utilizing a quantile regression framework we document the following key results: a) greater stock liquidity is positively (negatively) associated with the lower (upper) tail of the tax avoidance distribution; b) the effect of stock liquidity on both tails of tax avoidance distribution is magnified for firms with higher business uncertainty; and c) the effect of stock liquidity on the lower (upper) tail of tax avoidance distribution is attenuated (magnified) for the financially constrained firms. Our findings are consistent with the positive feedback theories of market microstructure where, by making share prices more informative to managers, greater stock liquidity affects firm’s tax planning." @default.
- W2106673429 created "2016-06-24" @default.
- W2106673429 creator A5040609948 @default.
- W2106673429 creator A5043246605 @default.
- W2106673429 creator A5057845769 @default.
- W2106673429 creator A5078884620 @default.
- W2106673429 date "2013-01-01" @default.
- W2106673429 modified "2023-09-23" @default.
- W2106673429 title "Stock Liquidity and Corporate Tax-Avoidance: The Tale of Two Tails" @default.
- W2106673429 cites W1056013413 @default.
- W2106673429 cites W1416127099 @default.
- W2106673429 cites W1486944930 @default.
- W2106673429 cites W1499202706 @default.
- W2106673429 cites W1502080775 @default.
- W2106673429 cites W1525504498 @default.
- W2106673429 cites W1949455802 @default.
- W2106673429 cites W2014182748 @default.
- W2106673429 cites W2024623582 @default.
- W2106673429 cites W2034409650 @default.
- W2106673429 cites W2035141741 @default.
- W2106673429 cites W2041917288 @default.
- W2106673429 cites W2051697130 @default.
- W2106673429 cites W2056389604 @default.
- W2106673429 cites W2060563930 @default.
- W2106673429 cites W2063503639 @default.
- W2106673429 cites W2075397703 @default.
- W2106673429 cites W2081691634 @default.
- W2106673429 cites W2093482446 @default.
- W2106673429 cites W2108095820 @default.
- W2106673429 cites W2116955982 @default.
- W2106673429 cites W2135241016 @default.
- W2106673429 cites W2141139383 @default.
- W2106673429 cites W2153629250 @default.
- W2106673429 cites W2153894854 @default.
- W2106673429 cites W2156747270 @default.
- W2106673429 cites W2157201362 @default.
- W2106673429 cites W2166593106 @default.
- W2106673429 cites W2174459292 @default.
- W2106673429 cites W221920574 @default.
- W2106673429 cites W2319809466 @default.
- W2106673429 cites W2546435867 @default.
- W2106673429 cites W2752617332 @default.
- W2106673429 cites W2757815757 @default.
- W2106673429 cites W2796024849 @default.
- W2106673429 cites W3022527834 @default.
- W2106673429 cites W3121183785 @default.
- W2106673429 cites W3121239293 @default.
- W2106673429 cites W3121479022 @default.
- W2106673429 cites W3121627570 @default.
- W2106673429 cites W3121685591 @default.
- W2106673429 cites W3121758154 @default.
- W2106673429 cites W3122001952 @default.
- W2106673429 cites W3122094160 @default.
- W2106673429 cites W3122509420 @default.
- W2106673429 cites W3122551571 @default.
- W2106673429 cites W3123129688 @default.
- W2106673429 cites W3123186395 @default.
- W2106673429 cites W3123258275 @default.
- W2106673429 cites W3123370681 @default.
- W2106673429 cites W3123403579 @default.
- W2106673429 cites W3123452386 @default.
- W2106673429 cites W3123594171 @default.
- W2106673429 cites W3123857648 @default.
- W2106673429 cites W3124062128 @default.
- W2106673429 cites W3124170598 @default.
- W2106673429 cites W3124298918 @default.
- W2106673429 cites W3124304323 @default.
- W2106673429 cites W3124435411 @default.
- W2106673429 cites W3124466116 @default.
- W2106673429 cites W3124478565 @default.
- W2106673429 cites W3124525953 @default.
- W2106673429 cites W3124595561 @default.
- W2106673429 cites W3124663273 @default.
- W2106673429 cites W3124871150 @default.
- W2106673429 cites W3125198524 @default.
- W2106673429 cites W3125763623 @default.
- W2106673429 cites W3125770125 @default.
- W2106673429 cites W3125792879 @default.
- W2106673429 cites W3125924213 @default.
- W2106673429 cites W4205917817 @default.
- W2106673429 cites W4232731667 @default.
- W2106673429 cites W4241653265 @default.
- W2106673429 cites W4241811295 @default.
- W2106673429 doi "https://doi.org/10.2139/ssrn.2320966" @default.
- W2106673429 hasPublicationYear "2013" @default.
- W2106673429 type Work @default.
- W2106673429 sameAs 2106673429 @default.
- W2106673429 citedByCount "2" @default.
- W2106673429 countsByYear W21066734292019 @default.
- W2106673429 countsByYear W21066734292023 @default.
- W2106673429 crossrefType "journal-article" @default.
- W2106673429 hasAuthorship W2106673429A5040609948 @default.
- W2106673429 hasAuthorship W2106673429A5043246605 @default.
- W2106673429 hasAuthorship W2106673429A5057845769 @default.
- W2106673429 hasAuthorship W2106673429A5078884620 @default.
- W2106673429 hasConcept C10138342 @default.
- W2106673429 hasConcept C106159729 @default.
- W2106673429 hasConcept C127413603 @default.
- W2106673429 hasConcept C144133560 @default.
- W2106673429 hasConcept C162324750 @default.