...Sudipta Bose; Kumar Biswas; Muhammad Jahangir Ali; Amitav Saha Purpose This study examines the association between investment opportunities and private firms’ performance. While the existing literature predominantly focuses on public firms, mainly from advanced economies, our study delves...

... of tax haven use for a broad sample of UK non-financial public and private firms from 2010 to 2018. An array of additional tests is conducted to ensure the robustness of the findings. Findings Firms using tax havens engage in more classification shifting relative to those that do not. The result...