Do international tax treaties govern financial report quality?
Dong Chen, Yi Li, Jiani Lu, Chenming Li
| Year of publication: |
2024
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|---|---|
| Authors: | Chen, Dong ; Li, Yi ; Lu, Jiani ; Li, Chenming |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 2165501-7. - Vol. 69.2024, Art.-No. 102246, p. 1-24
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| Subject: | Bilateral Tax Agreements | Corporate Tax Avoidance | Financial Reporting Quality | Steuervermeidung | Tax avoidance | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | Jahresabschluss | Financial statement | Berichtswesen | Reporting | Körperschaftsteuer | Corporate income tax |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2024.102246 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015052404