Advances in taxation. Vol. 25 /

• Other Authors: Hasseldine, John, (Editor)
• Format: eBook
• Language: English
• Published: Bingley, U.K. : Emerald Publishing Limited, 2018.
• Series: Advances in taxation, volume 25
• Subjects: Taxation > Law and legislation.; Business & Economics > Finance > General.; Finance.; elektronické knihy; electronic books
• ISBN: 9781787564152 (e-book); 9781787564176 (ePUB)
• Physical Description: 1 online resource (xii, 206 pages).

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...