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European Accounting Review Volume 26, 2017 - Issue 1
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Original Articles

Debt Maturity and Tax Avoidance

Petya PlatikanovaESADE – Ramon Llull University, Barcelona, SpainCorrespondence[email protected]
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Pages 97-124 | Received 16 Apr 2013, Accepted 22 Jul 2015, Published online: 16 Nov 2015

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Yaw Ndori Queku, Baba Adibura Seidu, Thompson Aneyire Kubaje, Kwakye Boateng, Emmanuel Antwi-Agyei, Theophilus Apeku & Kenneth Yamoah. (2023) IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?. Cogent Business & Management 10:2.
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Samuel Kwaku Agyei, Edward Marfo-Yiadom, Abraham Ansong & Anthony Adu Asare Idun. (2020) Corporate Tax Avoidance Incentives of Banks in Ghana. Journal of African Business 21:4, pages 544-559.
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Walid Ben Amar, Luo He, Tiemei Li & Michel Magnan. (2019) The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy. European Accounting Review 28:3, pages 483-512.
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Muhammad Ansar Majeed & Chao Yan. (2019) Financial statement comparability and corporate tax avoidance: evidence from China. Economic Research-Ekonomska Istraživanja 32:1, pages 1813-1843.
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Articles from other publishers (28)

Fuzhao Zhou, Pei Shao, Feixue Xie & Jianning Huang. (2023) The governance role of lender monitoring: Evidence from Borrowers' tax planning. Advances in Accounting 63, pages 100679.
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Baba Adibura Seidu, Yaw Ndori Queku & Emmanuel Carsamer. (2021) Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector. Journal of Economic and Administrative Sciences 39:4, pages 1063-1087.
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Paul Demeré. (2023) Is tax return information useful to equity investors?. Review of Accounting Studies.
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A. Athira & Vishnu K. Ramesh. (2023) COVID-19 and corporate tax avoidance: International evidence. International Business Review 32:4, pages 102143.
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Josiane Silva Costa dos Santos, Laís Beatriz Kruly, Allison Manoel de Sousa, Thais Alves Lira & Nayane Thais Krespi Musial. (2023) Empresas familiares e Objetivos de Desenvolvimento Sustentável. Revista Catarinense da Ciência Contábil 22, pages e3374.
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Anna Alexander & Magdalena Pisa. (2023) Credit refinancing and corporate tax avoidance. Journal of Accounting and Public Policy 42:3, pages 107073.
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Nader Atawnah, Rashid Zaman, Jia Liu, Thaer Atawna & Aktham Maghyereh. (2023) Does foreign competition affect corporate debt maturity structure? Evidence from import penetration. International Review of Financial Analysis 86, pages 102539.
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Zhang Yu, Chiasson Andrea, Li Xun & Lawrence Shari. (2023) The effect of tax cuts and jobs act on corporate debt ratios. Journal of Accounting and Taxation 15:1, pages 1-12.
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Alessandro GabrielliAlessandro Gabrielli. 2023. Tax Avoidance and Capital Structure. Tax Avoidance and Capital Structure 89 96 .
Alessandro GabrielliAlessandro Gabrielli. 2023. Tax Avoidance and Capital Structure. Tax Avoidance and Capital Structure 57 88 .
Alessandro GabrielliAlessandro Gabrielli. 2023. Tax Avoidance and Capital Structure. Tax Avoidance and Capital Structure 43 55 .
Alessandro GabrielliAlessandro Gabrielli. 2023. Tax Avoidance and Capital Structure. Tax Avoidance and Capital Structure 17 41 .
Alessandro GabrielliAlessandro Gabrielli. 2023. Tax Avoidance and Capital Structure. Tax Avoidance and Capital Structure 1 6 .
Julia Yonghua Wu, Solomon Opare, Md. Borhan Uddin Bhuiyan & Ahsan Habib. (2022) Determinants and consequences of debt maturity structure: A systematic review of the international literature. International Review of Financial Analysis 84, pages 102423.
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Alissa I. Brühne & Deborah Schanz. (2022) Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*. Contemporary Accounting Research 39:4, pages 2861-2902.
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Zihui Xu, Zifan Chen, Lixing Deng & Yan Yu. (2022) The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China. Australian Accounting Review 32:3, pages 352-366.
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Syed Shams, Sudipta Bose & Abeyratna Gunasekarage. (2022) Does corporate tax avoidance promote managerial empire building?. Journal of Contemporary Accounting & Economics 18:1, pages 100293.
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Tao Chen, Sidney Leung & Lingmin Xie. (2021) Does credit rating conservatism matter for corporate tax avoidance?. Accounting & Finance 61:4, pages 5681-5730.
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Diego Ravenda, Maika M. Valencia-Silva, Josep M. Argiles-Bosch & Josep García-Blandón. (2019) The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis. Journal of Business Ethics 170:3, pages 471-496.
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Herita T. Akamah, Thomas C. Omer & Sydney Qing Shu. (2020) Financial constraints and future tax outcome volatility. Journal of Business Finance & Accounting 48:3-4, pages 637-665.
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Anirudh Dhawan, Liangbo Ma & Maria H. Kim. (2020) Effect of corporate tax avoidance activities on firm bankruptcy risk. Journal of Contemporary Accounting & Economics 16:2, pages 100187.
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Jost Hendrik Kovermann. (2018) Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal 33:8/9, pages 683-699.
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Adnan Anil Isin. (2018) Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing. Journal of Corporate Finance 49, pages 344-378.
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Wanyi Chen & Liguang Zhang. (2022) Does Tax Uncertainty Affect Corporate Innovation? Evidence from China. SSRN Electronic Journal.
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Anna Alexander & Magdalena Pisa. (2021) Credit Refinancing and Tax Avoidance. SSRN Electronic Journal.
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Alissa Bruehne & Martin Jacob. (2019) Corporate Tax Avoidance and the Real Effects of Taxation: A Review. SSRN Electronic Journal.
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Paul Demere. (2018) Is Tax Return Information Useful to Equity Investors?. SSRN Electronic Journal.
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Herita T. Akamah, Thomas C. Omer & Qing Shu. (2016) Financial Constraints, Cash Tax Savings and Tax Outcome Variability. SSRN Electronic Journal.
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