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https://doi.org/10.1016/j.jcae.2023.100362
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| Campo DC | Valor | Lengua/Idioma |
|---|---|---|
| dc.contributor.author | Sánchez Ballesta, Juan Pedro | - |
| dc.contributor.author | Yagüe, José | - |
| dc.contributor.other | Facultades, Departamentos, Servicios y Escuelas::Departamentos de la UMU::Organización de Empresas y Finanzas | es |
| dc.date.accessioned | 2023-12-20T13:05:35Z | - |
| dc.date.available | 2023-12-20T13:05:35Z | - |
| dc.date.issued | 2023 | - |
| dc.identifier.citation | Journal of Contemporary Accounting and Economics | es |
| dc.identifier.issn | 1815-5669 | - |
| dc.identifier.uri | http://hdl.handle.net/10201/136805 | - |
| dc.description | ©2023. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/ This document is the Published version of a Published Work that appeared in final form in Journal of Contemporary Accounting and Economics. To access the final edited and published work see https://doi.org/10.1016/j.jcae.2023.100362 | es |
| dc.description.abstract | We investigate the effect of tax avoidance on the cost of debt for SMEs. Tax avoidance may increase a firm’s cash flows on one hand, but also increase the agency costs, the information risk, and the risk of scrutiny by tax authorities on the other, affecting the cost of debt in opposing ways. Using a sample of Spanish SMEs for the period 2007-2019, our findings show that tax-avoiding SMEs face lower debt costs, suggesting that the positive effects of tax avoidance prevail over the negative ones for SMEs. This finding is consistent with a more favourable assessment of SMEs’ tax avoidance activities by their key finance providers (banks), given SME unique characteristics and their lower agency costs. | es |
| dc.format | application/pdf | es |
| dc.format.extent | 14 | es |
| dc.language | eng | es |
| dc.relation | Sin financiación externa a la Universidad | es |
| dc.rights | info:eu-repo/semantics/openAccess | es |
| dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
| dc.subject | Tax Avoidance | es |
| dc.subject | Debt cost | es |
| dc.subject | Banks | es |
| dc.subject | SMEs | es |
| dc.title | Tax avoidance and the cost of debt for SMEs: Evidence from Spain | es |
| dc.type | info:eu-repo/semantics/article | es |
| dc.identifier.doi | https://doi.org/10.1016/j.jcae.2023.100362 | - |
| dc.contributor.department | Departamento de Organización de Empresas y Finanzas | - |
| Aparece en las colecciones: | Artículos | |
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| Fichero | Descripción | Tamaño | Formato | |
|---|---|---|---|---|
| Tax avoidance and the cost.pdf | 337,89 kB | Adobe PDF |  Visualizar/Abrir |
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