The effect of IFRS adoption and law enforcement on book tax aggressiveness: evidence from Asean countries
Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year observ...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Vilnius Gediminas Technical University
2019-07-01
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| coleção: | Business: Theory and Practice |
| Assuntos: | |
| Acesso em linha: | https://journals.vgtu.lt/index.php/BTP/article/view/10369 |
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