Do creditors influence corporate tax planning? : evidence from loan covenants
Kirsten Cook, Tao Ma, Yijia (Eddie) Zhao
| Year of publication: |
2020
|
|---|---|
| Authors: | Cook, Kirsten ; Ma, Tao ; Zhao, Yijia |
| Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 27.2020, p. 1-42
|
| Subject: | Covenant violation | creditor intervention | tax avoidance | effective tax rates | regression discontinuity design | shareholder governance | bargaining power | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Steuerplanung | Tax planning | Aktionäre | Shareholders | Verhandlungsmacht | Bargaining power | Steuertarif | Tax rate |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/S1058-749720200000027001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012391910