The separation of ownership and control and corporate tax avoidance
Year of publication: |
2013
|
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Authors: | Badertscher, Brad A. ; Katz, Sharon P. ; Rego, Sonja Olhoft |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 56.2013, 2/3, p. 228-250
|
Subject: | Ownership structure | Agency costs | Tax avoidance | Private equity firms | Effective tax rates | Steuervermeidung | Eigentümerstruktur | Corporate Governance | Corporate governance | Unternehmensbesteuerung | Corporate taxation | Private Equity | Private equity | Prinzipal-Agent-Theorie | Agency theory |
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