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Does Social Media Deter Corporate Tax Avoidance
Does Social Media Deter Corporate Tax Avoidance
Does Social Media Deter Corporate Tax Avoidance
Does Social Media Deter Corporate Tax Avoidance
21Sep
Seminar Calendar, Accounting and Law

Does Social Media Deter Corporate Tax Avoidance

21 Sep 2023 | 2:30 p.m. — 4:00 p.m.
KK 315
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SPEAKER

Dr. Susan Z. Shu
Associate Professor in Accounting
Carroll School of Management
Boston College

ABSTRACT

We examine whether social media exposure curbs aggressive corporate tax planning. The unprecedented reach, speed, and network features of social media facilitate the spread of potentially negative coverage of tax avoidance practices, which may impose political and reputational costs on tax-aggressive firms. Employing Twitter usage at the county level to proxy for social media exposure, we find that firms in counties with high tweet intensity engage in less aggressive corporate tax planning. Cross-sectionally, the deterrence effect is heightened among firms in heavily subsidized industries, firms with greater political risks, and those in areas with high unemployment, consistent with the political cost channel of social media influence. Overall, our findings suggest that social media exposure plays a role in curbing aggressive corporate tax avoidance.

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214th Congregation (Summer Congregation 2025)
7Jul-8Jul
Faculty Level | Event
214th Congregation (Summer Congregation 2025)
Grand Hall, Centennial Campus, HKU
Semiparametric Identification of the Discount Factor and Payoff Function in Dynamic Discrete Choice Models
Semiparametric Identification of the Discount Factor and Payoff Function in Dynamic Discrete Choice Models
Semiparametric Identification of the Discount Factor and Payoff Function in Dynamic Discrete Choice Models
Semiparametric Identification of the Discount Factor and Payoff Function in Dynamic Discrete Choice Models
Semiparametric Identification of the Discount Factor and Payoff Function in Dynamic Discrete Choice Models
18Jun
Economics | Seminar
Semiparametric Identification of the Discount Factor and Payoff Function in Dynamic Discrete Choice Models
18 June 2025 | 2:15 PM - 3:30 PM
KK 910 K. K. Leung Building, HKU
Prof. Katsumi Shimotsu
Media Exposure and Share Repurchases
About Speaker
Dr. Susan Z. Shu

Associate Professor in Accounting | Carroll School of Management | Boston College

Does Social Media Deter Corporate Tax Avoidance
21 Sep 20232:30 p.m. — 4:00 p.m.
KK 315
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