... rates Corporate tax avoidance H26 K34 M41 We provide evidence on whether there is a problem with complex accounting standards allowing significant discretion by firm managers on the level and category of segment disclosure to obscure tax avoidance (Hanlon and Heitzman, 2010), captured...

...Guanming He; Dongxiao Shen Purpose We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China. Design/methodology/approach We adopt a difference-in-differences research design to compare the degree...