Tax-motivated income shifting and board structure : evidence from Korean business groups
Year of publication: |
2020
|
---|---|
Authors: | Doo, Seoyoung ; Yoon, Sung-Soo |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 3, p. 1-12
|
Subject: | Board structure | Business group | Ownership concentration | Related party transaction | Tax-motivated income shifting | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Konzern | Corporate group | Südkorea | South Korea | Vorstand | Executive board | Konglomerat | Conglomerate | Gewinnverlagerung | Income shifting |
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