Do creditors influence corporate tax planning? : evidence from loan covenants
Year of publication: |
2020
|
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Authors: | Cook, Kirsten ; Ma, Tao ; Zhao, Yijia |
Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 27.2020, p. 1-42
|
Subject: | Covenant violation | creditor intervention | tax avoidance | effective tax rates | regression discontinuity design | shareholder governance | bargaining power | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Steuerplanung | Tax planning | Kredit | Credit | Steuertarif | Tax rate |
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