Do Auditor-Provided Tax Services Influence Long-Term Effective Tax Rates? New Evidence
The research investigated the temporal association between investment in auditor-provided tax services (APTS) and the long-term effective tax rate (ETR). We used a panel data approach (static and dynamic), quantile analysis, and non-linear and non-parametric models to analyze the relationship betwee...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | Português Inglês |
| Publicado em: |
Federal University of Rio de Janeiro
2024
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| Acesso em linha: | https://revistas.ufrj.br/index.php/scg/article/view/62685 |
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