Construct · 1 fields · 1 citations

Desai-Dharmapala hypothesis: a standalone construct

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Accounting

proposal that tax avoidance and managerial diversion are complements, so stronger equity incentives reduce tax sheltering in poorly governed firms.

In accounting, Desai-Dharmapala hypothesis refers to proposal that tax avoidance and managerial diversion are complements, so stronger equity incentives reduce tax sheltering in poorly governed firms. This meaning comes from Desai (2006) in Journal of Financial Economics.[1]

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Nearby constructs

agency view of tax avoidance1 fields · 1 citationsanchor · a standalone construct avoidance2 fields · 3 citationsjingle · one word, two carriers diversion2 fields · 2 citationsjingle · one word, two constructs

References

Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179. https://doi.org/10.1016/j.jfineco.2005.02.002

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