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- W3213668888 abstract "This study examines whether and how closely-held ownership is associated with the relationship between tax and financial reporting aggressiveness. More specifically, we find that although both closely-held and widely-held firms pursue tax savings and higher reported earnings, closely-held firms are less aggressive compared to widely-held firms in pursuing both simultaneously. We argue and find evidence that this is associated with non-controlling shareholders and controlling shareholders concerned about agency costs imposed by each on the other. Furthermore, this finding is driven mainly by firms with high information asymmetry (as proxied by firm size, analyst following and board size), suggesting that information asymmetry is a channel through which closely-held ownership is associated with firms’ tax and financial reporting choices." @default.
- W3213668888 created "2021-11-22" @default.
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- W3213668888 date "2021-11-09" @default.
- W3213668888 modified "2023-10-18" @default.
- W3213668888 title "The role of information asymmetry in closely-held firms’ tax and financial reporting choices" @default.
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- W3213668888 doi "https://doi.org/10.1080/00014788.2021.1986366" @default.
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