Directors' and officers' liability insurance and aggressive tax-reporting activities : evidence from Canada
Alternative title: | Assurance responsabilité des administrateurs et des dirigeants et comportement audacieux en matière de déclarations fiscales |
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Year of publication: |
2017
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Authors: | Zeng, Tao |
Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-382X, ZDB-ID 2511769-5. - Vol. 16.2017, 4, p. 345-369
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Subject: | D&O insurance | Aggressive tax reporting | GAAP and cash effective tax rates | Total book-tax difference | Residual book-tax difference | Kanada | Canada | Haftpflichtversicherung | Liability insurance | Führungskräfte | Managers |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in französischer Sprache |
Other identifiers: | 10.1111/1911-3838.12156 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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