Please use this identifier to cite or link to this item: http://hdl.handle.net/10125/51966

The Impact of Stakeholder Orientation on Tax Avoidance: Evidence from a Natural Experiment

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dc.contributor.author Mathers, Ani
dc.contributor.author Wang, Bin
dc.contributor.author Wang, Xiaohong
dc.date.accessioned 2017-12-21T21:09:39Z
dc.date.available 2017-12-21T21:09:39Z
dc.date.issued 2017-08-31
dc.identifier.uri http://hdl.handle.net/10125/51966
dc.description Inquiries about this document can be made to <a href="mailto:HARC@hawaii.edu">HARC@hawaii.edu</a>
dc.description.abstract We use a quasi-natural experiment to study the causal impact of stakeholder orientation on corporate tax avoidance. Using a difference-in-differences methodology, we find that greater stakeholder orientation due to the enactment of state constituency statutes, which allow corporations to consider all stakeholders’ interests in decision making, results in increased corporate tax avoidance. Firms with limited financial resources, greater needs for internal funds, and fewer risk-averse stakeholders engage in greater tax avoidance after the adoption of constituency statutes. Our results suggest that policies that promote greater stakeholder orientation may not be effective in prompting more tax payment.
dc.subject Stakeholder orientation
dc.subject corporate social responsibility
dc.subject constituency statutes
dc.subject tax avoidance
dc.title The Impact of Stakeholder Orientation on Tax Avoidance: Evidence from a Natural Experiment
Appears in Collections: 08 Taxation (Tax)


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