Essays about: "Kristoffer Ottosson"

Found 1 essay containing the words Kristoffer Ottosson.

  1. 1. Heading towards the Tipping Point? A Swedish study on tax-avoiding activities and future stock crash risk

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Sorena Amini; Kristoffer Ottosson; [2017]
    Keywords : Agency Theory; Tax Avoidance; Crash Risk; OMXS30;

    Abstract : Using a sample consisting of Sweden's most traded stocks for the period 1999-2015, this paper provides robust evidence that long-run corporate tax avoidance increases the risk of future firm-specific stock price crashes. The findings are consistent with the agency view that the complex and opaque characteristics of tax-avoiding activities provide managers with a powerful toolkit for covering and rationalising opportunistic behaviour. READ MORE