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dc.contributor.authorHasan, Mostafa
dc.contributor.authorAl-Hadi, A.
dc.contributor.authorTaylor, G.
dc.contributor.authorRichardson, G.
dc.date.accessioned2017-01-30T10:32:44Z
dc.date.available2017-01-30T10:32:44Z
dc.date.created2016-08-01T19:30:22Z
dc.date.issued2016
dc.identifier.citationHasan, M. and Al-Hadi, A. and Taylor, G. and Richardson, G. 2016. Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance? European Accounting Review. 26 (3): pp. 469-501.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/3612
dc.identifier.doi10.1080/09638180.2016.1194220
dc.description.abstract

This study examines whether a firm’s life cycle explains its propensity to engage in corporate tax avoidance. Based on the Dickinson (2011) model of firm life cycle stages and a large dataset of US publicly listed firms over the 1987–2013 period, we find that tax avoidance is significantly positively associated with the introduction and decline stages and significantly negatively associated with the growth and mature stages using the shake-out stage as a benchmark. We observe a U-shaped pattern in tax avoidance outcomes across the various life cycle stages in line with the predictions of dynamic resource-based theory. Our findings are consistent using several robustness checks. Overall, our results show that a firm’s life cycle stage is a significant determinant of tax avoidance.

dc.publisherRoutledge Journals
dc.titleDoes a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?
dc.typeJournal Article
dcterms.source.startPage1
dcterms.source.endPage33
dcterms.source.issn0963-8180
dcterms.source.titleEuropean Accounting Review
curtin.note

This is an Author's Original Manuscript of an article published by Taylor & Francis in European Accounting Review on 23/06/2016 available online at http://www.tandfonline.com/10.1080/09638180.2016.1194220

curtin.departmentDepartment of Finance and Banking
curtin.accessStatusOpen access


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