Dual class ownership and tax avoidance
Year of publication: |
2014
|
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Authors: | McGuire, Sean T. ; Wang, Dechun ; Wilson, Ryan J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 4, p. 1487-1516
|
Subject: | tax avoidance | agency costs | dual class ownership | ownership structure | Eigentümerstruktur | Ownership structure | Steuervermeidung | Tax avoidance | Prinzipal-Agent-Theorie | Agency theory | Corporate Governance | Corporate governance | Theorie | Theory | Aktienstimmrecht | Shareholder voting rights |
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