How does quasi-indexer ownership affect corporate tax planning?
Year of publication: |
2019
|
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Authors: | Chen, Shuping ; Huang, Ying ; Li, Ningzhong ; Shevlin, Terry |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 67.2019, 2/3, p. 278-296
|
Subject: | Tax planning | Quasi-indexer | Russell index assignment | Regression discontinuity | Steuerplanung | Unternehmensbesteuerung | Corporate taxation | Schätzung | Estimation | Wirkungsanalyse | Impact assessment |
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