Agency costs and tax planning when the government is a major shareholder
Year of publication: |
2019
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Authors: | Bradshaw, Mark ; Liao, Guanmin ; Ma, Mark |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 67.2019, 2/3, p. 255-277
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Subject: | Tax avoidance | Ownership structure | Agency conflicts | China | Incentives | Promotion | Prinzipal-Agent-Theorie | Agency theory | Eigentümerstruktur | Steuervermeidung | Corporate Governance | Corporate governance |
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