Activity: Talks or Presentations › Other Invited Talks or Presentations
Description
Social psychological literature documents that repeated exposure to violence increases behavioral aggressiveness. Employing violent crime as a social context for local organizational behaviors, I examine whether firms’ aggressive tax avoidance is positively associated with the violent crime rate surrounding headquarters. This study contributes to the literature by adding one determinant of aggressive tax avoidance. It provides financial reporting information users with one more clue to detect aggressive corporations and benefit their decision-making.