Tax avoidance and firm risk : new insights from a latent class mixture model
Year of publication: |
2024
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Authors: | Hutchens, Michelle ; Rego, Sonja Olhoft ; Williams, Brian |
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. 99.2024, 1, p. 285-313
|
Subject: | tax avoidance | uncertainty | priced risk | idiosyncratic risk | latent class mixture model | Risiko | Risk | Steuervermeidung | Tax avoidance | Risikomanagement | Risk management |
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