Returnee directors and corporate tax avoidance
Jia Chen, Dongjie Chen, Li Liu, and Zhong Wang
| Year of publication: |
2023
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| Authors: | Chen, Jia ; Chen, Dongjie ; Liu, Li ; Wang, Zhong |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 4, p. 882-907
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| Subject: | corporate tax avoidance | returnee directors | state-owned enterprises | director ability | director independence | Steuervermeidung | Tax avoidance | Führungskräfte | Managers | Corporate Governance | Corporate governance | Vorstand | Executive board | Board of Directors | Board of directors | Öffentliches Unternehmen | Public enterprise | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X211017356 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014382697