Corporate tax planning, the use of SPV, board independence, and firm value

Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the use of SPVs in corporate tax planning on firm...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй

Үндсэн зохиолчид:	Iman Sofian Suriawinata, Siti Almurni
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	Universitas Kristen Satya Wacana 2023-03-01
Цуврал:	Jurnal Ekonomi dan Bisnis
Нөхцлүүд:	corporate tax planning firm value special purpose vehicles board independence
Онлайн хандалт:	https://ejournal.uksw.edu/jeb/article/view/6383
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!