Is tax aggressiveness associated with tax litigation risk? : evidence from D&O Insurance
Year of publication: |
2022
|
---|---|
Authors: | Donelson, Dain C. ; Glenn, Jennifer L. ; Yust, Christopher G. |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 27.2022, 2, p. 519-569
|
Subject: | Directors’ and officers’ insurance | Tax aggressiveness | Tax litigation | Tax risk | Tax uncertainty | Risiko | Risk | Steuervermeidung | Tax avoidance | Versicherung | Insurance | Steuer | Tax | Besteuerungsverfahren | Taxation procedure | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation |
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