Overconfident CEOs, decentralisation, and tax aggressiveness : evidence from Japan
Takehide Ishiguro, Akihiro Yamada
| Year of publication: |
2021
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|---|---|
| Authors: | Ishiguro, Takehide ; Yamada, Akihiro |
| Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-8698, ZDB-ID 2581736-X. - Vol. 10.2021, 2, p. 181-203
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| Subject: | tax avoidance | tax aggressiveness | overconfidence | weighting effects | optimism | decentralisation | corporate governance | subsidiaries | parent companies | Japan | Steuervermeidung | Tax avoidance | Führungskräfte | Managers | Corporate Governance | Corporate governance | Dezentralisierung | Decentralization | Multinationales Unternehmen | Transnational corporation |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJEA.2021.115208 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012597815