Discussion of Corporate Political Connections and Tax Aggressiveness

• 成果类型: Article
• 署名作者: Faccio, Mara
• 署名单位: Purdue University System; Purdue University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12214
• 发表日期: 2016
• 页码: 115-120
• 关键词: firms

摘要

Kim and Zhang (2015) study the relation between corporate political connections and tax aggressiveness. In this discussion, I identify and evaluate three main limitations of their paper: the measurement of political connections, the empirical design, and the possible reasons behind the documented results. I build on these small shortcomings to provide suggestions for further contributions in this area of research.