The effect of foreign institutional ownership on corporate tax avoidance : international evidence
Year of publication: |
2022
|
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Authors: | Hasan, Iftekhar ; Kim, Incheol ; Teng, Haimeng ; Wu, Qiang |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 46.2022, p. 1-18
|
Subject: | Foreign institutional ownership | Institutional distance | Tax avoidance | Steuervermeidung | Institutioneller Investor | Institutional investor | Eigentümerstruktur | Ownership structure | Welt | World | Corporate Governance | Corporate governance | Multinationales Unternehmen | Transnational corporation |
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