Can I read Social Capital on EtoBox?
Social Capital by nasif.qmobile is a document available to read on EtoBox.
What is Social Capital about?
This study investigates how local social environments influence corporate tax behavior, finding that higher social capital generally reduces aggressive tax avoidance. However, this effect weakens under conditions of excessive earnings pressure, financial constraints, and strong equity risk incentives. Additionally, tax avoidance in high-social-capital areas tends to yield lower firm value, although well-governed firms can better navigate these challenges.
- Author
- nasif.qmobile
- Language
- EN