The Effect of Hedge Fund Activism on Corporate Tax Avoidance

This paper examines the impact of hedge fund activism on corporate tax avoidance. We find that relative to matched control firms, businesses targeted by hedge fund activists exhibit lower tax avoidance levels prior to hedge fund intervention, but experience increases in tax avoidance after the inter...

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Bibliographic details
Volume: 87
Main Author: Cheng, C. S. Agnes
Huang, Henry He
Li, Yinghua
Stanfield, Jason
Format: Journal Article
Language: English
Zielgruppe: Trade
Place of publication: SARASOTA American Accounting Association 01.09.2012
published in: The Accounting review Vol. 87; no. 5; pp. 1493 - 1526
ORCID: 0000-0002-1098-4563
Data of publication: 20120901
ISSN: 0001-4826
EISSN: 1558-7967
Discipline: Business
Online Access: Fulltext
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2012
Academic OneFile (A&I only)
Database information Databases - DBIS