Hasseldine, John (ed.) - 2018 - First edition
selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with … subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research.Next, Mark Bauman … deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the …