Sharing risk with the government : how taxes affect corporate risk taking
Year of publication: |
June 2017
|
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Authors: | Ljungqvist, Alexander ; Zhang, Liandong ; Zuo, Luo |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 55.2017, 3, p. 669-707
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Subject: | risk taking | corporate taxes | Körperschaftsteuer | Corporate income tax | Ländersteuer | State tax | Risikomanagement | Risk management | Steuerwirkung | Tax effects | USA | United States | 1990-2011 |
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