The effects if regulatory scrutiny on tax avoidance : an examination of SEC comment letters
Year of publication: |
November 2016
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Authors: | Kubick, Thomas R. ; Lynch, Daniel P. ; Mayberry, Michael A. ; Omer, Thomas C. |
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. 91.2016, 6, p. 1751-1780
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Subject: | tax avoidance | tax costs | SEC comment letters | SEC scrutiny | regulatory scrutiny | Steuervermeidung | Tax avoidance | Regulierung | Regulation | Finanzmarktaufsicht | Financial supervision |
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