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Applied Economics Letters Volume 26, 2019 - Issue 19
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Articles

Tax haven investors, firm value and investor protection

Soonho KimBusiness School, Pukyong National University, Busan, Republic of Korea
,
Hosung JungEconomic Research Institute, Bank of Korea, Seoul, Republic of Korea
&
Haejung NaCollege of Business and Economics, California State University, Los Angeles, CA, USACorrespondence[email protected]
Pages 1634-1640 | Published online: 21 Mar 2019

References

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  • Bena, J., M. A. Ferreira, P. Matos, and P. Pires. 2017. “Are Foreign Investors Locusts? the Long-Term Effects of Foreign Institutional Ownership.” Journal of Financial Economics 126 (1): 122–146. doi:10.1016/j.jfineco.2017.07.005.
  • Bris, A., and C. Cabolis. 2008. “The Value of Investor Protection: Firm Evidence from Cross-Border Mergers.” The Review of Financial Studies 21 (2): 605–648. doi:10.1093/rfs/hhm089.
  • Cloyd, C. B., L. F. Mills, and C. D. Weaver. 2003. “Firm Valuation Effects of the Expatriation of US Corporations to Tax-Haven Countries.” Journal of the American Taxation Association 25 (s–1): 87–109.
  • Desai, M. A., and D. Dharmapala. 2009. “Corporate Tax Avoidance and Firm Value.” The Review of Economics and Statistics 91 (3): 537–546. doi:10.1162/rest.91.3.537.
  • Dharmapala, D., and J. R. Hines. 2009. “Which Countries Become Tax Havens?” Journal of Public Economics 93 (9): 1058–1068. doi:10.1016/j.jpubeco.2009.07.005.
  • Ferreira, M. A., and P. Matos. 2008. “The Colors of Investors’ Money: The Role of Institutional Investors around the World.” Journal of Financial Economics 88 (3): 499–533. doi:10.1016/j.jfineco.2007.07.003.
  • Hanlon, M., and J. Slemrod. 2009. “What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement.” Journal of Public Economics 93 (1–2): 126–141. doi:10.1016/j.jpubeco.2008.09.004.
  • Hoi, C. K., Q. Wu, and H. Zhang. 2013. “Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities.” Accounting Review 88 (6): 2025–2059. doi:10.2308/accr-50544.
  • Kim, J.-B., Y. Li, and L. Zhang. 2011. “Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis.” Journal of Financial Economics 100 (3): 639–662. doi:10.1016/j.jfineco.2010.07.007.

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