Browsing HBS Scholarly Articles by Author "Tan, Liang"
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Institutional Ownership and Corporate Tax Avoidance: New Evidence
Khan, Mozaffar; Srinivasan, Suraj; Tan, Liang (2017-02-07)We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in ...