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...
Guardado en:
| Autores principales: | , , , |
|---|---|
| Formato: | Online |
| Lenguaje: | Português Inglês |
| Publicado: |
Federal University of Rio de Janeiro
2024
|
| Acceso en línea: | https://revistas.ufrj.br/index.php/scg/article/view/62685 |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|