How does organisational capital influence firm value? : moderating effect of tax haven utilisation
Elisa Tjondro, I. Made Narsa and Heru Tjaraka
| Year of publication: |
2024
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| Authors: | Tjondro, Elisa ; Narsa, I Made ; Tjaraka, Heru |
| Published in: |
International journal of monetary economics and finance : IJMEF. - Genève [u.a.] : Inderscience Enterprises, ISSN 1752-0487, ZDB-ID 2471959-6. - Vol. 17.2024, 4, p. 301-321
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| Subject: | firm value | intangible capital | organisational capital | sustainable tax behaviour | tax audit | tax haven utilisation | Steueroase | Tax haven | Unternehmenswert | Firm value | Immaterielle Werte | Intangible assets | Unternehmensbesteuerung | Corporate taxation | Kapitalertragsteuer | Capital income tax | Steuervermeidung | Tax avoidance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJMEF.2024.140541 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015066150