Financial constraints and tax planning activity : empirical evidence from Ghanaian banking sector
Baba Adibura Seidu, Yaw Ndori Queku and Emmanuel Carsamer
| Year of publication: |
2023
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| Authors: | Seidu, Baba Adibura ; Queku, Yaw Ndori ; Carsamer, Emmanuel |
| Published in: |
Journal of economic and administrative sciences. - Bingley : Emerald, ISSN 2054-6246, ZDB-ID 2664448-4. - Vol. 39.2023, 4, p. 1063-1087
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| Subject: | Tax planning activity | Financial constraints | Tax avoidance | Permanent-effective-tax- rate | Temporal-effective-tax-rate | Cash-effective-tax-rate | Steuervermeidung | Steuerplanung | Tax planning | Liquiditätsbeschränkung | Liquidity constraint | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JEAS-12-2020-0199 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014502208