How does mandatory IFRS adoption affect tax planning decision? : evidence from tax avoidance distributions
Year of publication: |
2024
|
---|---|
Authors: | Sun, Hongyan ; Zhang, Chi ; Zhang, Jiahang ; Zhang, Xu |
Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 48.2024, 1, p. 90-120
|
Subject: | IFRS adoption | investor protection | tax avoidance distribution | tax enforcement | IFRS | Steuervermeidung | Tax avoidance |
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