Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan

Ling-Ling Chang, Fujen Daniel Hsiao and Yann-Ching Tsai

Journal of International Accounting, Auditing and Taxation, 2013, vol. 22, issue 2, 98-108

Abstract: This study examines the valuation of earnings from China and Taiwan by foreign and domestic institutional investors across a sample of Taiwanese electronics firms. We further compare the valuation of firm earnings reported in tax havens and non-tax havens, and whether these firms have changed tax avoidance activities since 2004 when the Taiwanese government enacted stricter auditing of transfer pricing regulation.

Keywords: Foreign institutional investor; Domestic institutional investor; Firm value; Transfer pricing audit regulation; Tax avoidance; Tax havens (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:22:y:2013:i:2:p:98-108

DOI: 10.1016/j.intaccaudtax.2013.07.001

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