The effect of shareholder scrutiny on corporate tax behavior : evidence from shareholder tax litigation
Dain C. Donelson, Jennifer L. Glenn, Sean T. McGuire, Christopher G. Yust
| Year of publication: |
2024
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|---|---|
| Authors: | Donelson, Dain C. ; Glenn, Jennifer L. ; McGuire, Sean T. ; Yust, Christopher G. |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 41.2024, 1, p. 163-194
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| Subject: | agency costs | coûts d'agence | évitement fiscal | litige fiscal | retombées | spillover | tax avoidance | tax litigation | Steuervermeidung | Tax avoidance | Aktionäre | Shareholders | Zivilprozess | Civil litigation | Kapitalertragsteuer | Capital income tax | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12913 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014517881