The taxman cometh : does tax uncertainty affect corporate cash holdings?
Year of publication: |
September 2017
|
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Authors: | Hanlon, Michelle Lee ; Maydew, Edward L. ; Saavedra, Daniel |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 3, p. 1198-1228
|
Subject: | Cash holdings | Tax avoidance | Tax uncertainty | FIN 48 | Disclosures | Long-run repatriation tax costs | Steuervermeidung | Cash-Management | Cash management | Risiko | Risk | Betriebliche Liquidität | Corporate liquidity |
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