Advanced search
Publication Cover
European Accounting Review Volume 26, 2017 - Issue 3: Tax Research
Submit an article Journal homepage
2,243
Views
50
CrossRef citations to date
0
Altmetric
Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?

Mostafa Monzur HasanSchool of Economics and Finance, Curtin Business School, Curtin University, GPO Box U1987, Perth6845, Australia
,
Ahmed Al-HadiSchool of Accounting, Curtin Business School, Curtin University, GPO Box U1987, Perth6845, Australia;College of Applied Science – Nizwa, P.O. Box 699, Nizwa611, Sultanate of Oman
,
Grantley TaylorSchool of Accounting, Curtin Business School, Curtin University, GPO Box U1987, Perth6845, Australia
&
Grant RichardsonSchool of Accounting and Finance, The Business School, The University of Adelaide, 10 Pulteney Street, Adelaide5005, AustraliaCorrespondence[email protected]
Pages 469-501 | Received 15 Jun 2015, Accepted 17 May 2016, Published online: 23 Jun 2016

Citations (50)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (7)

Xiaoxi Li, Chee Yeow Lim & Yanping Xu. (2023) The minimum wage and corporate tax avoidance. Accounting and Business Research 53:4, pages 379-415.
Read now
Nguyen Vinh Khuong, Le Huu Tuan Anh & Nguyen Thi Hong Van. (2022) Firm life cycle and earnings management: The moderating role of state ownership. Cogent Economics & Finance 10:1.
Read now
Vasileios Zisis. (2021) Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective. Accounting in Europe 18:3, pages 295-324.
Read now
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.
Read now
Thomas Sigler, Kirsten Martinus, Iacopo Iacopini & Ben Derudder. (2020) The role of tax havens and offshore financial centres in shaping corporate geographies: an industry sector perspective. Regional Studies 54:5, pages 621-633.
Read now
Gökberk Can. (2020) Do Life-Cycles Affect Financial Reporting Quality? Evidence from Emerging Market. Cogent Business & Management 7:1.
Read now
Nor Shaipah Abdul Wahab. (2016) Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning. Cogent Business & Management 3:1.
Read now

Articles from other publishers (43)

Saule Dyussembina & Kunsu Park. (2024) Book-tax differences, dividend payout, and firm value. International Review of Financial Analysis 91, pages 103037.
Crossref
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.
Crossref
Alessandro Gabrielli & Giulio Greco. (2023) Tax planning and financial default: role of corporate life cycle. Management Decision 61:13, pages 321-355.
Crossref
Nindhita Nisrina Sari & Siti Nuryanah. (2023) The role of shareholders in controlling tax avoidance: evidence from ASEAN countries. International Journal of Disclosure and Governance.
Crossref
Akmalia Ariff, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin & Mohd Taufik Mohd Suffian. (2023) Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic. Asian Journal of Accounting Research 8:3, pages 279-292.
Crossref
Dyeniffer Packer Eigenstuhler, Cristian Baú dal Magro & Sady Mazzioni. (2023) Habilidade Gerencial e a Conformidade Contábil-fiscal. Revista Catarinense da Ciência Contábil 22, pages e3341.
Crossref
Gökberk Can, Rezart Demiraj & Hounaida Mersni. (2023) The effect of life cycle stages on capital expenditures: evidence from an emerging market. EuroMed Journal of Business.
Crossref
Caritsa Scartaty Moreira, Jaqueline G. R. de Araújo, Gilson Rodrigues da Silva & Wenner Glaucio Lopes Lucena. (2023) Environmental, social and governance e o ciclo de vida das firmas: evidências no mercado brasileiro. Revista Contabilidade & Finanças 34:92.
Crossref
Caritsa Scartaty Moreira, Jaqueline G. R. de Araújo, Gilson Rodrigues da Silva & Wenner Glaucio Lopes Lucena. (2023) Environmental, social and governance and the firm life cycle: evidence from the Brazilian market. Revista Contabilidade & Finanças 34:92.
Crossref
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 .
Nguyen Vinh Khuong & Le Huu Tuan Anh. (2022) The mediating mechanism of earnings management on the relationship between life cycle and financial reporting quality: Finding from MRA and fsQCA. Business Strategy & Development 5:4, pages 375-389.
Crossref
Bikki Jaggi, Alessandra Allini, Raffaela Casciello & Fiorenza Meucci. (2022) Firm life cycle stages and earnings management. Review of Quantitative Finance and Accounting 59:3, pages 1019-1049.
Crossref
Pallab Kumar Biswas, Ahsan Habib & Dinithi Ranasinghe. (2022) Firm life cycle and financial statement comparability. Advances in Accounting 58, pages 100608.
Crossref
Badar Alshabibi, Shanmuga Pria & Khaled Hussainey. (2022) Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman. Administrative Sciences 12:3, pages 111.
Crossref
Shujun Sun & Lin Guo. (2022) Digital transformation, green innovation and the Solow productivity paradox. PLOS ONE 17:7, pages e0270928.
Crossref
Chii-Shyan Kuo. (2022) Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan. Review of Quantitative Finance and Accounting 58:4, pages 1535-1572.
Crossref
Xinmei Xie, Yu-Shan Chang & Min-Jeng Shiue. (2022) Corporate life cycle, family firms, and earnings management: Evidence from Taiwan. Advances in Accounting 56, pages 100579.
Crossref
Tao Chen, Sidney Leung & Lingmin Xie. (2021) Does credit rating conservatism matter for corporate tax avoidance?. Accounting & Finance 61:4, pages 5681-5730.
Crossref
Gopal V. Krishnan, Emma‐Riikka Myllymäki & Neerav Nagar. (2020) Does financial reporting quality vary across firm life cycle?. Journal of Business Finance & Accounting 48:5-6, pages 954-987.
Crossref
Kathleen Bakarich, Jiaxin Liu & Joseph Weintrop. (2020) At what life-cycle stage does the auditors’ going concern report add value?. Review of Quantitative Finance and Accounting 56:3, pages 1129-1157.
Crossref
Xin Liu & Yongzheng Liu. (2020) Land lease revenue windfalls and local tax policy in China. International Tax and Public Finance 28:2, pages 405-433.
Crossref
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.
Crossref
Hasibul Chowdhury & Syed Shams. (2020) Does firm life cycle have impacts on managerial promotion tournament incentives?. Australian Journal of Management, pages 031289622097441.
Crossref
Ammar Hussain, Minhas Akbar, Muhammad Kaleem Khan, Ahsan Akbar, Mirela Panait & Marian Catalin Voica. (2020) When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies. Journal of Risk and Financial Management 13:12, pages 313.
Crossref
Brian M. Lam, Gladie M. C. Lui & Connie Shum. (2020) Social Trust, Market Competition, and Tax Avoidance: Evidence from Contemporary China. Journal of Forensic Accounting Research 5:1, pages 94-122.
Crossref
Noha Gawdat Atia, Makram A. Bassily & Ahmed A. Elamer. (2020) Do life-cycle costing and assessment integration support decision-making towards sustainable development?. Journal of Cleaner Production 267, pages 122056.
Crossref
Gianluca Ginesti, Luca Vincenzo Ballestra & Riccardo Macchioni. (2020) Exploring the Impact of Firm‐level Legality on Tax Avoidance. European Management Review 17:2, pages 499-514.
Crossref
Mahmud Hossain, Mahmud Hossain, Santanu Mitra & Feras Salama. (2019) Narrative disclosures, firm life cycle, and audit fees. International Journal of Auditing 23:3, pages 403-423.
Crossref
Tao Zeng. (2019) Country-level governance, accounting standards, and tax avoidance: a cross-country study. Asian Review of Accounting 27:3, pages 401-424.
Crossref
Siyi Liu, Daoguang Yang, Nian Liu & Xin Liu. (2019) The Effects of Air Pollution on Firms’ Internal Control Quality: Evidence from China. Sustainability 11:18, pages 5068.
Crossref
Viviane Ferreira de Oliveira Chiachio & Antonio Lopo Martinez. (2019) Efeitos do Modelo de Fleuriet e Índices de Liquidez na Agressividade Tributária. Revista de Administração Contemporânea 23:2, pages 160-181.
Crossref
Kathleen M. Bakarich, Mahmud Hossain, Mahmud Hossain & Joseph Weintrop. (2019) Different time, different tone: Company life cycle. Journal of Contemporary Accounting & Economics 15:1, pages 69-86.
Crossref
Ahsan Habib & Mostafa Monzur Hasan. (2019) Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research. International Review of Financial Analysis 61, pages 188-201.
Crossref
Ahsan Habib, Md. Borhan Uddin Bhuiyan & Mostafa Monzur Hasan. (2017) Firm life cycle and advisory directors. Australian Journal of Management 43:4, pages 575-592.
Crossref
Mostafa Monzur Hasan & Ahsan Habib. (2017) Corporate life cycle, organizational financial resources and corporate social responsibility. Journal of Contemporary Accounting & Economics 13:1, pages 20-36.
Crossref
Gökberk Can. (2020) Do Life Cycles Affect Financial Reporting Quality? Evidence from Emerging Market. SSRN Electronic Journal.
Crossref
Alissa Bruehne & Martin Jacob. (2019) Corporate Tax Avoidance and the Real Effects of Taxation: A Review. SSRN Electronic Journal.
Crossref
Ahsan Habib & Mostafa Monzur Hasan. (2018) Corporate Life Cycle Research in Accounting, Finance and Corporate Governance: A Survey, and Directions for Future Research. SSRN Electronic Journal.
Crossref
Ahsan Habib, Md. Borhan Uddin Bhuiyan & Mostafa Monzur Hasan. (2017) Firm Life Cycle and Advisory Directors. SSRN Electronic Journal.
Crossref
Herita T. Akamah, Thomas C. Omer & Qing Shu. (2016) Financial Constraints, Cash Tax Savings and Tax Outcome Variability. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.