Short selling and corporate tax avoidance
Year of publication: |
2019
|
---|---|
Authors: | Guo, Savannah ; Chi, Sabrina ; Cook, Kirsten A. |
Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 25.2019, p. 1-28
|
Subject: | Short selling | tax avoidance | stock price crash risk | effective tax rates | bBook-tax differences | tax shelters | Steuervermeidung | Tax avoidance | Börsenkurs | Share price | Leerverkauf | Unternehmensbesteuerung | Corporate taxation | Ankündigungseffekt | Announcement effect | Steuertarif | Tax rate | Steuerstrafrecht | Criminal tax law |
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