After more than a year of back and forth, an accounting journal retracts a paper on tax avoidance
A pair of business researchers in Pittsburgh has lost a controversial 2017 paper on how institutional stock holdings affect tax strategies amid concerns about the validity of the data. The article, “Governance and taxes: evidence from regression discontinuity,” which appeared in The Accounting Review, was written by Andrew Bird and Stephen Karolyi, of Carnegie Mellon’s … Continue reading After more than a year of back and forth, an accounting journal retracts a paper on tax avoidance