The effect of tax-motivated income shifting on information asymmetry
Year of publication: |
September 2018
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Authors: | Chen, Ciao-Wei ; Hepfer, Bradford F. ; Quinn, Phillip J. ; Wilson, Ryan J. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 23.2018, 3, p. 958-1004
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Subject: | Tax-motivated income shifting | Information asymmetry | Bid-ask spreads | Segment reporting | Tax havens | Asymmetrische Information | Asymmetric information | Steueroase | Tax haven | Steuervermeidung | Tax avoidance | Geld-Brief-Spanne | Bid-ask spread | Gewinnverlagerung | Income shifting |
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