An analysis of the effects of foreign ownership on the level of tax avoidance across philippine publicly listed firms

HIGHLIGHTS

• who: JEL Classification F et al. from the De La Salle University have published the paper: An Analysis of the Effects of Foreign Ownership on the Level of Tax Avoidance Across Philippine Publicly Listed Firms, in the Journal: (JOURNAL)
• what: The authors examine the effect of foreign ownership on corporate tax avoidance for non-financial in the Philippine Stock Exchange (PSE) from 2009 to 2015. The authors report the results using both long-run GAAP and long-run cash ETR measures because the latter addresses the limitations of the former: due to its use of . . .
  

   

  

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