How does mandatory IFRS adoption affect tax planning decision? : evidence from tax avoidance distributions
Hongyan Sun, Chi Zhang, Jiahang Zhang and Xu Zhang
| Year of publication: |
2024
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|---|---|
| Authors: | Sun, Hongyan ; Zhang, Chi ; Zhang, Jiahang ; Zhang, Xu |
| Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 48.2024, 1, p. 90-120
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| Subject: | IFRS adoption | investor protection | tax avoidance distribution | tax enforcement | Steuervermeidung | Tax avoidance | IFRS | Steuerplanung | Tax planning | Anlegerschutz | Investor protection |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/01559982.2022.2106850 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015050631