Is Corporate Tax Avoidance Associated with Investment Efficiency?

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Is Corporate Tax Avoidance Associated with Investment Efficiency?

The purpose of this study is to examine the association between investment efficiency and corporate tax avoidance. Using a large sample of U.S. firms over the period 1993–2016, we show that there is a positive association between corporate tax avoidance activities and investment inefficiency. Moreov...

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Bibliographic Details
Main Authors:	Asiri, Mohammed, Al-Hadi, Ahmed, Taylor, Grantley, Duong, Lien
Format:	Journal Article
Published:	2020
Subjects:	1501 - Accounting, Auditing and Accountability
Online Access:	http://hdl.handle.net/20.500.11937/85095

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