Defend or remain quiet? : tax avoidance and the textual characteristics of the MD&A in annual reports
Linlang Zhang, Zhe Zhang, Peng Zhang, Xiongyuan Wang
| Year of publication: |
2022
|
|---|---|
| Authors: | Zhang, Linlang ; Zhang, Zhe ; Zhang, Peng ; Wang, Xiongyuan |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 79.2022, p. 193-204
|
| Subject: | Tax avoidance | Agency conflicts | Similarity | Textual analysis | Topic words | Steuervermeidung | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2021.12.016 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013343383