News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting

Research English OPEN
Lee, Soojin;
  • Publisher: WU Vienna University of Economics and Business, Universit├Ąt Wien
  • Subject: Tax avoidance / income tax disclosure / impression management
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount o... View more
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