The impact of bank mergers on corporate tax aggressiveness
(2024)
Journal Article
Chen, J., Mishra, T., Song, W., Zhang, Q., & Zhang, Z. (2024). The impact of bank mergers on corporate tax aggressiveness. Journal of Corporate Finance, 84, Article 102540. https://doi.org/10.1016/j.jcorpfin.2024.102540
We study whether borrowers’ opaque practices, such as tax aggressiveness, are affected by their lenders’ engagement in mergers and acquisitions (M&As). Our findings suggest that borrowers’ tax aggressiveness is negatively associated with bank mergers... Read More about The impact of bank mergers on corporate tax aggressiveness.