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Keywords: Options trading
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Journal Articles
International Journal of Managerial Finance (2026) 22 (4): 898–924.
Published: 24 June 2026
...Mohammad Hendijani Zadeh; Zahra Jalali; Collins E. Okafor Purpose This study examines the association between options trading and the tax avoidance practices of firms whose shares underlie these contracts. We develop the argument that options trading is related to tax avoidance through differences...
