Corporate tax avoidance and firm value: evidence from Brazil

This paper investigates the relationship between corporate tax avoidance and firm value in Brazil. Although one might expect that tax avoidance practices result in value generation for the shareholder, alternative theories suggest that this not always happens; implicit agency costs that have been r...

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Bibliographic Details
Main Authors: Silvio Luis Leite Santana, Amaury José Rezende
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2016-12-01
Series:Revista Contemporânea de Contabilidade
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/34473
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