The importance of IRS enforcement to stock price crash risk : the role of CEO power and incentives
Year of publication: |
2021
|
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Authors: | Bauer, Andrew M. ; Fang, Xiaohua ; Pittman, Jeffrey A. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 4, p. 81-109
|
Subject: | tax enforcement | moniforing | stock price crash risk | information asymmetry | managerial agency conflicts | Börsenkurs | Share price | Prinzipal-Agent-Theorie | Agency theory | Führungskräfte | Managers | Finanzkrise | Financial crisis | Asymmetrische Information | Asymmetric information | Theorie | Theory |
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