A5084426169- Taxation and Compliance Studies
- Corporate Taxation and Avoidance
- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
Singapore Management University
2020-2024
University of California, Irvine
2020
ABSTRACT We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 generalized difference-in-differences specifications, we find that news negatively affects firms. In cross-sectional tests, (1) in consumer-facing industries suffer larger employee-related perception changes from compared to other firms, (2) well-performing their face smaller than managers. Overall, our results are consistent with affecting
In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended incentives corporate income whistleblowers. identify treated firms (firms exposed FCA) using establishment-level data and descriptive analyses. Using sample York neighboring states, find FCA reduced avoidance. cross-sectional tests, are increasing in grant fewer employee stock options industry regulation,...
We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 generalized difference-in-differences specifications, we find that news negatively affects firms. In cross-sectional tests, (1) in consumer-facing industries suffer larger employee-related perception changes from compared to other firms, (2) well-performing their face smaller than managers. Overall, our results are consistent with affecting
In this study, we provide evidence on the deterrence effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York's False Claims Acts that explicitly extended incentives corporate income whistleblowers. identify treated firms (firms exposed FCA) using establishment-level data and descriptive analyses. Using traditional difference-in-differences design, find FCA reduced avoidance, consistent with benefits. cross-sectional tests, are increasing in grant fewer employee...