Earnings, institutional investors, tax avoidance, and firm value : evidence from Taiwan
Year of publication: |
2013
|
---|---|
Authors: | Chang, Ling-ling ; Hsiao, Fujen Daniel ; Tsai, Yann-ching |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 22.2013, 2, p. 98-108
|
Subject: | Foreign institutional investor | Domestic institutional investor | Firm value | Transfer pricing audit regulation | Tax avoidance | Tax havens | Institutioneller Investor | Institutional investor | Steuervermeidung | Taiwan | Unternehmenswert | Steueroase | Tax haven | Portfolio-Investition | Foreign portfolio investment | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation |
-
Decomposing the margins of transfer pricing
Lassmann, Andrea, (2019)
-
Chapter 28 International taxation
Gordon, Roger H., (2002)
-
Devereux, Michael P., (2019)
- More ...
-
Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan
Chang, Ling-Ling, (2013)
-
Chang, Ling-Ling, (2012)
-
Chang, Ling-Ling, (2012)
- More ...