Tax aggressiveness under concentrated ownership : the importance of long-term institutional investors
Year of publication: |
2024
|
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Authors: | Kałdoński, Michał ; Jewartowski, Tomasz |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 65.2024, Art.-No. 105541, p. 1-9
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Subject: | Corporate tax aggressiveness | Institutional investors | Institutional ownership | Institutioneller Investor | Institutional investor | Eigentümerstruktur | Ownership structure | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Corporate Governance | Corporate governance |
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