Information Transparency Consequences of Governance Quality and Corporate Tax Aggressiveness: Evidence from XBRL Avoidance
Tax Governance
Complementarity Theory
Tax Aggressiveness and
Corporate Transparency
Tax aggressiveness leads to transparency problems
Corporate transparency reduces tax avoidance
Role of governance in shaping transparency
Governance improves corporate transparency
Corporate transparency reduces XBRL Avoidance
Tax Equilibrium View
Governance curbs extreme tax planning
Tax planning and managerial diversion are complementary
Assumption: Complementarity leads to transparency problems
Governance and external monitoring curbs opportunism, aggressive tax planning, and asymmetry
Tax aggressive companies reduce tax-related transparency problems
Demand for corporate transparency is high in weakly governed tax-aggressive firms
Contribution, Novelty, and Originality
Less studied aspects
Novelty and Originality
Impact of Tax aggressiveness on corporate transparency
Governance quality and transparency
Diversion assumption
Contribution
XBRL setting aligns with the concept transparency
Clear definition of transparency
How tax aggressivness influence corporate transparency
How governance impacts corporate transparency
The exposition of managers' underlying tax planning motives
IRS Detection Risk in the context of transparency
Ch3