Financial statement comparability and corporate tax strategy
Year of publication: |
2023
|
---|---|
Authors: | Hong, Hyun A. ; Ryou, Ji Woo ; Srivastava, Anup |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 32.2023, 1, p. 85-112
|
Subject: | Financial statement comparability | Tax aggressiveness | Tax distance | Undersheltering | Jahresabschluss | Financial statement | Vergleich | Comparison | Steuervermeidung | Tax avoidance | Steuerplanung | Tax planning |
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