...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...

...Ramzi Benkraiem; Faten Lakhal; Afef Slama Purpose This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether family ownership moderates this relationship. Design/methodology...

...Zahra Souguir; Naima Lassoued; Houssam Bouzgarrou Purpose This study aims to investigate the effect of overconfident chief executive officers (CEOs) on corporate tax avoidance and whether this relationship is affected by institutional and family ownership. Design/methodology/approach Using...

... on corporate taxes by using an international sample. Design/methodology/approach The authors adopt the geopolitical measure constructed by Caldara and Iacoviello (2022) as a proxy for GPR and cash-effective tax rate benchmarked with statutory tax rate to measure corporate tax avoidance. The authors employ...

...Mukesh Garg; Mehdi Khedmati; Fanjie Meng; Prabanga Thoradeniya Purpose The purpose of this paper is to examine whether the quality of management can mitigate the positive association between corporate tax avoidance and firm-specific stock price crash risk (SPCR). Design/methodology/approach...

... with panel data, using as a sample of Brazilian companies from 2001 to 2015. The authors investigate the impact of insider ownership on tax avoidance, testing how and how much different ownership levels of inside owner are associated with tax avoidance measured by effective tax rates and book-tax differences...