Country corruption and abnormal book-tax differences: a multilevel analysis
This study seeks to investigate whether perceived corruption, which is characteristic of the institutional environment of many countries, is related to abnormal book-tax differences (ABTDs) for publicly held firms around the world. We have applied multilevel modeling to 170,543 observations for 99 c...
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| Publicado no: | Revista de Contabilidade e Organizações |
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| Principais autores: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universidade de São Paulo
2022
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=235272781011 https://www.redalyc.org/journal/2352/235272781011/ https://www.redalyc.org/journal/2352/235272781011/html/ https://www.redalyc.org/journal/2352/235272781011/235272781011.epub https://www.redalyc.org/journal/2352/235272781011/movil |
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