Corporate Tax Avoidance and Firm Value
收藏NBER2005-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w11241
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资源简介：
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax avoidance on firm value should vary systematically
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美国国家经济研究局创建时间：
2005-04-01
