The governance role of lender monitoring : evidence from borrowers' tax planning
Year of publication: |
2023
|
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Authors: | Zhou, Fuzhao ; Shao, Pei ; Xie, Feixue ; Huang, Jianning |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 63.2023, p. 1-17
|
Subject: | Corporate governance | Tax avoidance | Financial distress | Agency cost | Bank monitoring | Tax planning | Corporate Governance | Steuervermeidung | Steuerplanung | Prinzipal-Agent-Theorie | Agency theory |
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