Analyst coverage and corporate tax aggressiveness
Year of publication: |
December 2016
|
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Authors: | Allen, Arthur C. ; Francis, Bill B. ; Wu, Qiang ; Zhao, Yijiang |
Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 73.2016, p. 84-98
|
Subject: | Corporate tax aggressiveness | Analyst coverage | Investor recognition | Information asymmetry | Market pressure | Natural experiment | Finanzanalyse | Financial analysis | Unternehmensbesteuerung | Corporate taxation | Asymmetrische Information | Asymmetric information | Steuervermeidung | Tax avoidance | Anlageverhalten | Behavioural finance | Steuerplanung | Tax planning |
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