The impact of managerial ability on corporate tax risk and long-run tax avoidance : empirical evidence from a developing country
Year of publication: |
2023
|
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Authors: | Saragih, Arfah Habib ; Ali, Syaiful |
Published in: |
Corporate governance : international journal of business in society. - Bingley : Emerald, ISSN 1758-6054, ZDB-ID 2108826-3. - Vol. 23.2023, 5, p. 1117-1144
|
Subject: | Long-run tax avoidance | Managerial ability | Tax risk | Upper Echelons theory | Steuervermeidung | Tax avoidance | Führungskräfte | Managers | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory |
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