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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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2016-12-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/34473 |
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