Matches in SemOpenAlex for { <https://semopenalex.org/work/W3144483418> ?p ?o ?g. }
- W3144483418 abstract "Although existing studies have documented ample evidence that intangible assets foster corporate tax avoidance, they fail to account for the productivity of intangible assets. Using intangible intensity that reflects both the scale and productivity, we show that intangible-intensive firms exhibit lower levels of corporate tax avoidance. The negative association mainly manifests in firms with low CEO pay-performance sensitivity, less corporate diversification, and a lack of foreign revenues. In addition, we examine the possible mechanism for the relationship and find that firm productivity plays a mediating role, which is supported by separating scale and productivity of intangible intensity. The firm productivity main stems from the goodwill acquired from M&A activities. Overall, our findings suggest that intangible asset productivity plays a critical role in corporate tax policies." @default.
- W3144483418 created "2021-04-13" @default.
- W3144483418 creator A5008659449 @default.
- W3144483418 creator A5019610849 @default.
- W3144483418 creator A5062590263 @default.
- W3144483418 date "2021-01-01" @default.
- W3144483418 modified "2023-10-18" @default.
- W3144483418 title "Do Intangible Assets Foster Corporate Tax Avoidance?" @default.
- W3144483418 cites W1557518801 @default.
- W3144483418 cites W1571720745 @default.
- W3144483418 cites W1926440979 @default.
- W3144483418 cites W1969532234 @default.
- W3144483418 cites W1985107799 @default.
- W3144483418 cites W1989837005 @default.
- W3144483418 cites W1990966575 @default.
- W3144483418 cites W1993918836 @default.
- W3144483418 cites W2007271675 @default.
- W3144483418 cites W2030789337 @default.
- W3144483418 cites W2058291667 @default.
- W3144483418 cites W2091596451 @default.
- W3144483418 cites W2119742456 @default.
- W3144483418 cites W2123071714 @default.
- W3144483418 cites W2124604198 @default.
- W3144483418 cites W2143616263 @default.
- W3144483418 cites W2145249185 @default.
- W3144483418 cites W2153522000 @default.
- W3144483418 cites W2165935321 @default.
- W3144483418 cites W2166695578 @default.
- W3144483418 cites W2170353571 @default.
- W3144483418 cites W2178398887 @default.
- W3144483418 cites W2243366872 @default.
- W3144483418 cites W2332757940 @default.
- W3144483418 cites W2466968465 @default.
- W3144483418 cites W2479815982 @default.
- W3144483418 cites W2550303043 @default.
- W3144483418 cites W2606185421 @default.
- W3144483418 cites W2792494030 @default.
- W3144483418 cites W2891965021 @default.
- W3144483418 cites W2895043090 @default.
- W3144483418 cites W2895794209 @default.
- W3144483418 cites W2980834608 @default.
- W3144483418 cites W3121242289 @default.
- W3144483418 cites W3121280475 @default.
- W3144483418 cites W3121699679 @default.
- W3144483418 cites W3121758154 @default.
- W3144483418 cites W3121766851 @default.
- W3144483418 cites W3121801326 @default.
- W3144483418 cites W3121847382 @default.
- W3144483418 cites W3122235278 @default.
- W3144483418 cites W3122247001 @default.
- W3144483418 cites W3122286732 @default.
- W3144483418 cites W3122559087 @default.
- W3144483418 cites W3122691203 @default.
- W3144483418 cites W3122698708 @default.
- W3144483418 cites W3122718841 @default.
- W3144483418 cites W3122754067 @default.
- W3144483418 cites W3122968539 @default.
- W3144483418 cites W3123258275 @default.
- W3144483418 cites W3123483113 @default.
- W3144483418 cites W3123640390 @default.
- W3144483418 cites W3123648663 @default.
- W3144483418 cites W3123906439 @default.
- W3144483418 cites W3123923287 @default.
- W3144483418 cites W3124046399 @default.
- W3144483418 cites W3124063746 @default.
- W3144483418 cites W3124370280 @default.
- W3144483418 cites W3124466116 @default.
- W3144483418 cites W3124595561 @default.
- W3144483418 cites W3125210549 @default.
- W3144483418 cites W3125340508 @default.
- W3144483418 cites W3125944002 @default.
- W3144483418 cites W3184394173 @default.
- W3144483418 doi "https://doi.org/10.2139/ssrn.3811955" @default.
- W3144483418 hasPublicationYear "2021" @default.
- W3144483418 type Work @default.
- W3144483418 sameAs 3144483418 @default.
- W3144483418 citedByCount "1" @default.
- W3144483418 countsByYear W31444834182022 @default.
- W3144483418 crossrefType "journal-article" @default.
- W3144483418 hasAuthorship W3144483418A5008659449 @default.
- W3144483418 hasAuthorship W3144483418A5019610849 @default.
- W3144483418 hasAuthorship W3144483418A5062590263 @default.
- W3144483418 hasConcept C100001284 @default.
- W3144483418 hasConcept C10138342 @default.
- W3144483418 hasConcept C121955636 @default.
- W3144483418 hasConcept C144133560 @default.
- W3144483418 hasConcept C162324750 @default.
- W3144483418 hasConcept C170802524 @default.
- W3144483418 hasConcept C172008318 @default.
- W3144483418 hasConcept C2779836051 @default.
- W3144483418 hasConcept C51303962 @default.
- W3144483418 hasConcept C514942387 @default.
- W3144483418 hasConcept C551662922 @default.
- W3144483418 hasConcept C556758197 @default.
- W3144483418 hasConcept C74939039 @default.
- W3144483418 hasConceptScore W3144483418C100001284 @default.
- W3144483418 hasConceptScore W3144483418C10138342 @default.
- W3144483418 hasConceptScore W3144483418C121955636 @default.
- W3144483418 hasConceptScore W3144483418C144133560 @default.
- W3144483418 hasConceptScore W3144483418C162324750 @default.