FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2143141025> ?p ?o ?g. }

• W2143141025 abstract "We investigate whether the level of ownership by institutional shareholders with a long-term horizon is associated with firms’ tax avoidance activities. In theory, tax avoidance increases firm value through tax savings; however, institutions with long-term investment horizons are likely to discourage tax avoidance activities if such activities encourage managerial opportunism and reduce transparency. Using a sample of firms with institutional ownership data from 1995-2008, we find less tax avoidance in firms held by long-term institutional shareholders. Probing further, we find these results are generally driven by poorly-governed firms. Overall, our results highlight the role of certain types of institutional shareholders in affecting a firm’s tax avoidance behavior." @default.
• W2143141025 created "2016-06-24" @default.
• W2143141025 creator A5055535000 @default.
• W2143141025 creator A5079950688 @default.
• W2143141025 date "2012-01-01" @default.
• W2143141025 modified "2023-09-27" @default.
• W2143141025 title "Institutional Shareholders’ Investment Horizons and Tax Avoidance" @default.
• W2143141025 cites W1986187321 @default.
• W2143141025 cites W2018019456 @default.
• W2143141025 cites W2056389604 @default.
• W2143141025 cites W2060563930 @default.
• W2143141025 cites W2098910318 @default.
• W2143141025 cites W2135241016 @default.
• W2143141025 cites W2146181949 @default.
• W2143141025 cites W2164741508 @default.
• W2143141025 cites W2172281556 @default.
• W2143141025 cites W2182589483 @default.
• W2143141025 cites W2321192248 @default.
• W2143141025 cites W2506076561 @default.
• W2143141025 cites W3121187821 @default.
• W2143141025 cites W3121541431 @default.
• W2143141025 cites W3121685591 @default.
• W2143141025 cites W3121693921 @default.
• W2143141025 cites W3121758154 @default.
• W2143141025 cites W3121826052 @default.
• W2143141025 cites W3121850914 @default.
• W2143141025 cites W3122071409 @default.
• W2143141025 cites W3122318216 @default.
• W2143141025 cites W3122389145 @default.
• W2143141025 cites W3123105490 @default.
• W2143141025 cites W3123186395 @default.
• W2143141025 cites W3123452386 @default.
• W2143141025 cites W3123491384 @default.
• W2143141025 cites W3123593299 @default.
• W2143141025 cites W3124063746 @default.
• W2143141025 cites W3124466116 @default.
• W2143141025 cites W3124640994 @default.
• W2143141025 cites W3124642447 @default.
• W2143141025 cites W3124871150 @default.
• W2143141025 cites W3124907716 @default.
• W2143141025 cites W3125688476 @default.
• W2143141025 cites W3125792879 @default.
• W2143141025 cites W4233420185 @default.
• W2143141025 cites W4252765241 @default.
• W2143141025 doi "https://doi.org/10.2139/ssrn.2153188" @default.
• W2143141025 hasPublicationYear "2012" @default.
• W2143141025 type Work @default.
• W2143141025 sameAs 2143141025 @default.
• W2143141025 citedByCount "8" @default.
• W2143141025 countsByYear W21431410252013 @default.
• W2143141025 countsByYear W21431410252014 @default.
• W2143141025 countsByYear W21431410252015 @default.
• W2143141025 countsByYear W21431410252016 @default.
• W2143141025 countsByYear W21431410252017 @default.
• W2143141025 countsByYear W21431410252020 @default.
• W2143141025 countsByYear W21431410252022 @default.
• W2143141025 crossrefType "journal-article" @default.
• W2143141025 hasAuthorship W2143141025A5055535000 @default.
• W2143141025 hasAuthorship W2143141025A5079950688 @default.
• W2143141025 hasConcept C10138342 @default.
• W2143141025 hasConcept C120757647 @default.
• W2143141025 hasConcept C129631789 @default.
• W2143141025 hasConcept C144133560 @default.
• W2143141025 hasConcept C162324750 @default.
• W2143141025 hasConcept C17744445 @default.
• W2143141025 hasConcept C199539241 @default.
• W2143141025 hasConcept C206757995 @default.
• W2143141025 hasConcept C23032112 @default.
• W2143141025 hasConcept C2780233690 @default.
• W2143141025 hasConcept C34447519 @default.
• W2143141025 hasConcept C39389867 @default.
• W2143141025 hasConcept C51303962 @default.
• W2143141025 hasConcept C514942387 @default.
• W2143141025 hasConcept C556758197 @default.
• W2143141025 hasConceptScore W2143141025C10138342 @default.
• W2143141025 hasConceptScore W2143141025C120757647 @default.
• W2143141025 hasConceptScore W2143141025C129631789 @default.
• W2143141025 hasConceptScore W2143141025C144133560 @default.
• W2143141025 hasConceptScore W2143141025C162324750 @default.
• W2143141025 hasConceptScore W2143141025C17744445 @default.
• W2143141025 hasConceptScore W2143141025C199539241 @default.
• W2143141025 hasConceptScore W2143141025C206757995 @default.
• W2143141025 hasConceptScore W2143141025C23032112 @default.
• W2143141025 hasConceptScore W2143141025C2780233690 @default.
• W2143141025 hasConceptScore W2143141025C34447519 @default.
• W2143141025 hasConceptScore W2143141025C39389867 @default.
• W2143141025 hasConceptScore W2143141025C51303962 @default.
• W2143141025 hasConceptScore W2143141025C514942387 @default.
• W2143141025 hasConceptScore W2143141025C556758197 @default.
• W2143141025 hasLocation W21431410251 @default.
• W2143141025 hasOpenAccess W2143141025 @default.
• W2143141025 hasPrimaryLocation W21431410251 @default.
• W2143141025 hasRelatedWork W1963563895 @default.
• W2143141025 hasRelatedWork W2029394751 @default.
• W2143141025 hasRelatedWork W2098168380 @default.
• W2143141025 hasRelatedWork W2099526226 @default.
• W2143141025 hasRelatedWork W2127219089 @default.
• W2143141025 hasRelatedWork W2133069644 @default.
• W2143141025 hasRelatedWork W2162874550 @default.
• W2143141025 hasRelatedWork W2171144940 @default.

• next