Matches in SemOpenAlex for { <https://semopenalex.org/work/W3154929174> ?p ?o ?g. }
- W3154929174 abstract "This paper examines the effect of the supplier’s customer geographic proximity on the supplier tax avoidance. Based on a sample of 5,582 firm-year observations from 2007 to 2017, we find that the supplier’s customer geographic distance is positively associated with the extent of supplier tax avoidance. This association is robust after studying potential endogeneity concerns. Cross-sectional analyses suggest that this positive relation is more pronounced in suppliers with high financial risk, suppliers in competitive industrial sectors, and suppliers operating in sound marketization environments. Finally, mediation tests reveal that real earnings management and financial constraints are underlying mechanisms through which customer geographic proximity affects the supplier tax avoidance. Overall, this paper from a novel viewpoint enlightens the real effect of customer geographic localities of a supplier on the supplier tax avoidance." @default.
- W3154929174 created "2021-04-26" @default.
- W3154929174 creator A5005946683 @default.
- W3154929174 creator A5020477801 @default.
- W3154929174 date "2021-01-01" @default.
- W3154929174 modified "2023-09-23" @default.
- W3154929174 title "Customer and tax avoidance: How does customer geographic proximity affect a supplier’s tax avoidance?" @default.
- W3154929174 cites W1688945507 @default.
- W3154929174 cites W1976087708 @default.
- W3154929174 cites W1986743039 @default.
- W3154929174 cites W1990966575 @default.
- W3154929174 cites W1999118435 @default.
- W3154929174 cites W2040954776 @default.
- W3154929174 cites W2041585309 @default.
- W3154929174 cites W2049354499 @default.
- W3154929174 cites W2050265563 @default.
- W3154929174 cites W2055953305 @default.
- W3154929174 cites W2058576880 @default.
- W3154929174 cites W2060032353 @default.
- W3154929174 cites W2060563930 @default.
- W3154929174 cites W2081961596 @default.
- W3154929174 cites W2085933148 @default.
- W3154929174 cites W2090126198 @default.
- W3154929174 cites W2094337477 @default.
- W3154929174 cites W2105662497 @default.
- W3154929174 cites W2110531297 @default.
- W3154929174 cites W2129451815 @default.
- W3154929174 cites W2146142289 @default.
- W3154929174 cites W2153894854 @default.
- W3154929174 cites W2166443045 @default.
- W3154929174 cites W2433344210 @default.
- W3154929174 cites W2522909199 @default.
- W3154929174 cites W2529922283 @default.
- W3154929174 cites W2606249361 @default.
- W3154929174 cites W2747992538 @default.
- W3154929174 cites W2750958887 @default.
- W3154929174 cites W2766587317 @default.
- W3154929174 cites W2772016108 @default.
- W3154929174 cites W2774553902 @default.
- W3154929174 cites W2775670827 @default.
- W3154929174 cites W2791396148 @default.
- W3154929174 cites W2796347114 @default.
- W3154929174 cites W2810564645 @default.
- W3154929174 cites W2884891121 @default.
- W3154929174 cites W2903797332 @default.
- W3154929174 cites W2910091234 @default.
- W3154929174 cites W2912214614 @default.
- W3154929174 cites W2913849957 @default.
- W3154929174 cites W2940437888 @default.
- W3154929174 cites W2998276107 @default.
- W3154929174 cites W3024430289 @default.
- W3154929174 cites W3036509004 @default.
- W3154929174 cites W3109029236 @default.
- W3154929174 cites W3121179966 @default.
- W3154929174 cites W3121242289 @default.
- W3154929174 cites W3121420718 @default.
- W3154929174 cites W3121519629 @default.
- W3154929174 cites W3121685591 @default.
- W3154929174 cites W3121928787 @default.
- W3154929174 cites W3122071409 @default.
- W3154929174 cites W3122177950 @default.
- W3154929174 cites W3122245420 @default.
- W3154929174 cites W3122550987 @default.
- W3154929174 cites W3122754067 @default.
- W3154929174 cites W3122857902 @default.
- W3154929174 cites W3123186395 @default.
- W3154929174 cites W3123258275 @default.
- W3154929174 cites W3123452386 @default.
- W3154929174 cites W3123491384 @default.
- W3154929174 cites W3123648663 @default.
- W3154929174 cites W3123831793 @default.
- W3154929174 cites W3124008565 @default.
- W3154929174 cites W3124063746 @default.
- W3154929174 cites W3124108335 @default.
- W3154929174 cites W3124356304 @default.
- W3154929174 cites W3124447204 @default.
- W3154929174 cites W3124466116 @default.
- W3154929174 cites W3124871150 @default.
- W3154929174 cites W3125147605 @default.
- W3154929174 cites W3125221349 @default.
- W3154929174 cites W3125325005 @default.
- W3154929174 cites W3125781839 @default.
- W3154929174 cites W3125879339 @default.
- W3154929174 cites W3125888927 @default.
- W3154929174 cites W3125975290 @default.
- W3154929174 cites W3125989415 @default.
- W3154929174 cites W3148273671 @default.
- W3154929174 cites W3184896415 @default.
- W3154929174 cites W2800851536 @default.
- W3154929174 doi "https://doi.org/10.2139/ssrn.3789371" @default.
- W3154929174 hasPublicationYear "2021" @default.
- W3154929174 type Work @default.
- W3154929174 sameAs 3154929174 @default.
- W3154929174 citedByCount "0" @default.
- W3154929174 crossrefType "journal-article" @default.
- W3154929174 hasAuthorship W3154929174A5005946683 @default.
- W3154929174 hasAuthorship W3154929174A5020477801 @default.
- W3154929174 hasConcept C10138342 @default.
- W3154929174 hasConcept C144133560 @default.
- W3154929174 hasConcept C15744967 @default.