Is a tax deductibility of R&D investment always good for a firm? : the case of IPO underpricing
Jing Zeng, Xinglin Liu, Kam C. Chan
| Year of publication: |
2024
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|---|---|
| Authors: | Zeng, Jing ; Liu, Xinglin ; Chan, Kam C. |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 62.2024, 1, Art.-No. 105143, p. 1-7
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| Subject: | Information asymmetry | IPO underpricing | Agency conflicts | R&D tax deductions | Steuervergünstigung | Tax incentive | Asymmetrische Information | Asymmetric information | Börsengang | Initial public offering | Theorie | Theory | Prinzipal-Agent-Theorie | Agency theory | Emissionskurs | Offering price | Underpricing |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.105143 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014530906