Advances in taxation. Vol. 25 /

• Άλλοι συγγραφείς: Hasseldine, John (Επιμελητής έκδοσης)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald Publishing Limited, 2018.
• Σειρά: Advances in taxation, volume 25
• Θέματα: Taxation > Law and legislation.; Business & Economics > Finance > General.; Finance.

Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental t...