{"id":"https://openalex.org/W4391504591","doi":"https://doi.org/10.1016/j.ribaf.2024.102258","title":"Tax avoidance, investor protection, and investment inefficiency: An international evidence","display_name":"Tax avoidance, investor protection, and investment inefficiency: An international evidence","publication_year":2024,"publication_date":"2024-02-01","ids":{"openalex":"https://openalex.org/W4391504591","doi":"https://doi.org/10.1016/j.ribaf.2024.102258"},"language":"en","primary_location":{"id":"doi:10.1016/j.ribaf.2024.102258","doi":"https://doi.org/10.1016/j.ribaf.2024.102258","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ribaf.2024.102258","pdf_url":"https://www.sciencedirect.com/science/article/am/pii/S0275531924000503","source":{"id":"https://openalex.org/S8133038","display_name":"Research in International Business and Finance","issn_l":"0275-5319","issn":["0275-5319","1878-3384"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Research in International Business and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.sciencedirect.com/science/article/am/pii/S0275531924000503","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024212389","display_name":"Ramzi Benkraiem","orcid":"https://orcid.org/0000-0002-3931-0546","observed_orcids":["https://orcid.org/0000-0002-3931-0546"]},"institutions":[{"id":"https://openalex.org/I161463649","display_name":"Audencia Business School","ror":"https://ror.org/000axn811","country_code":"FR","type":"education","lineage":["https://openalex.org/I161463649"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Ramzi BENKRAIEM","raw_affiliation_strings":["Audencia Business School, Nantes, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Audencia Business School, Nantes, France","institution_ids":["https://openalex.org/I161463649"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084153631","display_name":"Safa Gaaya","orcid":"https://orcid.org/0000-0003-4968-221X","observed_orcids":["https://orcid.org/0000-0003-4968-221X","https://orcid.org/0009-0003-7285-0784"]},"institutions":[{"id":"https://openalex.org/I4210121459","display_name":"P\u00f4le L\u00e9onard de Vinci","ror":"https://ror.org/02setav13","country_code":"FR","type":"education","lineage":["https://openalex.org/I4210121459"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Safa GAAYA","raw_affiliation_strings":["L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, 92916 Paris La D\u00e9fense, France","L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, Paris, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, 92916 Paris La D\u00e9fense, France","institution_ids":["https://openalex.org/I4210121459"]},{"raw_affiliation_string":"L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, Paris, France","institution_ids":["https://openalex.org/I4210121459"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090335709","display_name":"Faten Lakhal","orcid":"https://orcid.org/0000-0002-1010-073X","observed_orcids":["https://orcid.org/0000-0002-1010-073X","https://orcid.org/0000-0002-1337-1658"]},"institutions":[{"id":"https://openalex.org/I4210121459","display_name":"P\u00f4le L\u00e9onard de Vinci","ror":"https://ror.org/02setav13","country_code":"FR","type":"education","lineage":["https://openalex.org/I4210121459"]}],"countries":["FR"],"is_corresponding":true,"raw_author_name":"Faten LAKHAL","raw_affiliation_strings":["L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, 92916 Paris La D\u00e9fense, France","L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, Paris, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, 92916 Paris La D\u00e9fense, France","institution_ids":["https://openalex.org/I4210121459"]},{"raw_affiliation_string":"L\u00e9onard de Vinci P\u00f4le Universitaire, Research Center, Paris, France","institution_ids":["https://openalex.org/I4210121459"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5090335709"],"corresponding_institution_ids":["https://openalex.org/I4210121459"],"apc_list":{"value":3370,"currency":"USD","value_usd":3370},"apc_paid":null,"fwci":16.4644,"has_fulltext":true,"cited_by_count":34,"citation_normalized_percentile":{"value":0.99341464,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":100},"biblio":{"volume":"69","issue":null,"first_page":"102258","last_page":"102258"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9843999743461609,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9843999743461609,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.013399999588727951,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-tax-avoidance","display_name":"corporate tax avoidance","score":0.8769999742507935},{"id":"https://openalex.org/keywords/investment-inefficiency","display_name":"inefficient investment","score":0.9679999947547913},{"id":"https://openalex.org/keywords/underinvestment","display_name":"underinvestment","score":0.9470000267028809},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.7820000052452087},{"id":"https://openalex.org/keywords/investor-protection","display_name":"investor protection","score":0.9940000176429749},{"id":"https://openalex.org/keywords/economic-crisis","display_name":"economic crisis","score":0.6990000009536743},{"id":"https://openalex.org/keywords/external-financing-costs","display_name":"external financing costs","score":0.9430000185966492},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.7609999775886536}],"concepts":[{"id":"https://openalex.org/C2778869765","wikidata":"https://www.wikidata.org/wiki/Q6028363","display_name":"Inefficiency","level":2,"score":0.9524505734443665},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.6788974404335022},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.6530419588088989},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.629936933517456},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.6157149076461792},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5959029793739319},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4392533004283905},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.43278759717941284},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4257560968399048},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.411857545375824},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3554256856441498},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.26555413007736206},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25134071707725525},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.23797744512557983},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0652431845664978},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1016/j.ribaf.2024.102258","doi":"https://doi.org/10.1016/j.ribaf.2024.102258","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ribaf.2024.102258","pdf_url":"https://www.sciencedirect.com/science/article/am/pii/S0275531924000503","source":{"id":"https://openalex.org/S8133038","display_name":"Research in International Business and Finance","issn_l":"0275-5319","issn":["0275-5319","1878-3384"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Research in International Business and Finance","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-04679540v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-04679540","pdf_url":"https://hal.science/hal-04679540v1/document","source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Research in International Business and Finance, 2024, 69, ⟨10.1016/j.ribaf.2024.102258⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:HAL:hal-04679540v2","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-04679540v2/file/RIBAF_2024.pdf","pdf_url":"https://hal.science/hal-04679540/document","source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Research in International Business and Finance, 2024, 69, pp.102258. ⟨10.1016/j.ribaf.2024.102258⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000503","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0275531924000503","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:hal:journl:hal-04679540","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-04679540v2/document","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"}],"best_oa_location":{"id":"doi:10.1016/j.ribaf.2024.102258","doi":"https://doi.org/10.1016/j.ribaf.2024.102258","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ribaf.2024.102258","pdf_url":"https://www.sciencedirect.com/science/article/am/pii/S0275531924000503","source":{"id":"https://openalex.org/S8133038","display_name":"Research in International Business and Finance","issn_l":"0275-5319","issn":["0275-5319","1878-3384"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Research in International Business and Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4391504591.pdf","grobid_xml":"https://content.openalex.org/works/W4391504591.grobid-xml"},"referenced_works_count":61,"referenced_works":["https://openalex.org/W1963563895","https://openalex.org/W1974227969","https://openalex.org/W1977240483","https://openalex.org/W1981896168","https://openalex.org/W2029394751","https://openalex.org/W2074928461","https://openalex.org/W2082540969","https://openalex.org/W2086928606","https://openalex.org/W2088765659","https://openalex.org/W2099737377","https://openalex.org/W2104908005","https://openalex.org/W2122157013","https://openalex.org/W2124597406","https://openalex.org/W2130052362","https://openalex.org/W2142034278","https://openalex.org/W2143476946","https://openalex.org/W2172655899","https://openalex.org/W2266216135","https://openalex.org/W2527036768","https://openalex.org/W2564268022","https://openalex.org/W2597496650","https://openalex.org/W2734380600","https://openalex.org/W2735717513","https://openalex.org/W2752617332","https://openalex.org/W2892409361","https://openalex.org/W2901372378","https://openalex.org/W2910455782","https://openalex.org/W2919224840","https://openalex.org/W3000101349","https://openalex.org/W3022537438","https://openalex.org/W3121131820","https://openalex.org/W3121264506","https://openalex.org/W3121759882","https://openalex.org/W3122429828","https://openalex.org/W3122489987","https://openalex.org/W3122786476","https://openalex.org/W3122875572","https://openalex.org/W3123239007","https://openalex.org/W3123370681","https://openalex.org/W3123452386","https://openalex.org/W3123491384","https://openalex.org/W3123897801","https://openalex.org/W3124063746","https://openalex.org/W3124114405","https://openalex.org/W3124314151","https://openalex.org/W3124683019","https://openalex.org/W3124796920","https://openalex.org/W3124871150","https://openalex.org/W3125293776","https://openalex.org/W3125294438","https://openalex.org/W3125315256","https://openalex.org/W3125469707","https://openalex.org/W3125686936","https://openalex.org/W3125763623","https://openalex.org/W3184394173","https://openalex.org/W4200451441","https://openalex.org/W4223975146","https://openalex.org/W4225949219","https://openalex.org/W4292241392","https://openalex.org/W4379390749","https://openalex.org/W4385605037"],"related_works":["https://openalex.org/W7108097551","https://openalex.org/W3000101349","https://openalex.org/W4402114768","https://openalex.org/W2912680094","https://openalex.org/W4304585236","https://openalex.org/W6907865652","https://openalex.org/W4214674702","https://openalex.org/W2970164339","https://openalex.org/W4224214304","https://openalex.org/W6977850579"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":17},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2024-02-03T00:00:00"}