Record Details

Tax Avoidance and M&A

Ekonomski vjesnik/Econviews

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Field Value
 
Title Tax Avoidance and M&A
 
Creator Lim, Joohyun
 
Description This paper examines the relationship between tax avoidance and M&A efficiency in the sample of 243 completed M&As in Korea. I find a negative relationship between tax avoidance and M&A returns. This result suggests that tax avoidance increases information asymmetry between shareholders and managers because it increases corporate opacity. It makes shareholders unable to monitor and control even if managers make opportunistic M&A decisions.
 
Publisher SCHOLINK INC.
 
Contributor
 
Date 2020-07-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.scholink.org/ojs/index.php/rem/article/view/3098
10.22158/rem.v5n3p142
 
Source Research in Economics and Management; Vol 5, No 3 (2020); p142
2470-4393
2470-4407
 
Language eng
 
Relation http://www.scholink.org/ojs/index.php/rem/article/view/3098/3133
 
Rights Copyright (c) 2020 Joohyun Lim
http://creativecommons.org/licenses/by/4.0