Creative corporate culture and corporate tax avoidance

Tahseen Hasan, Kose John, Haimeng Teng, Qiang Wu

Research output: Contribution to journalArticlepeer-review


This study examines the association between creative corporate culture and corporate tax avoidance. We construct a novel measure of creative corporate culture through the textual analysis of public firms’ 10-K reports. We find that firms with highly creative culture avoid taxes to a greater extent than firms with less creative culture. This effect is incremental to previously documented effects of research and development and intangible (e.g., patents) on tax avoidance. Overall, our study documents a negative outcome of creative corporate culture on corporate behavior in terms of tax avoidance.

Original languageEnglish (US)
Article number101217
JournalBritish Accounting Review
StateAccepted/In press - 2023

All Science Journal Classification (ASJC) codes

  • Accounting

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