Creative corporate culture and corporate tax avoidance

Tahseen Hasan, Kose John, Haimeng Teng and Qiang Wu

The British Accounting Review, 2024, vol. 56, issue 3

Abstract: This study examines the association between creative corporate culture and corporate tax avoidance. We construct a novel measure of creative corporate culture through the textual analysis of public firms’ 10-K reports. We find that firms with highly creative culture avoid taxes to a greater extent than firms with less creative culture. This effect is incremental to previously documented effects of research and development and intangible (e.g., patents) on tax avoidance. Overall, our study documents a negative outcome of creative corporate culture on corporate behavior in terms of tax avoidance.

Keywords: Creative corporate culture; Tax avoidance; Textual analysis (search for similar items in EconPapers)
JEL-codes: H26 M14 M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:56:y:2024:i:3:s0890838923000562

DOI: 10.1016/j.bar.2023.101217

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