Incentives for tax planning and avoidance : evidence from the field
Year of publication: |
2014
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Authors: | Graham, John R. ; Hanlon, Michelle Lee ; Shevlin, Terry ; Shroff, Nemit |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 3, p. 991-1023
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Subject: | tax avoidance | tax planning | reputation | financial accounting incentives | Steuervermeidung | Tax avoidance | Steuerplanung | Tax planning | Führungskräfte | Managers | Rechnungswesen | Accounting | Reputation | Leistungsanreiz | Performance incentive | Firmenimage | Corporate reputation |
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