The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting Pub Date : 2024-05-01 DOI:10.1016/j.adiac.2024.100757

Kaishu Wu

引用次数: 0

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企业税收筹划中激励与机会的相互作用：来自财务受限企业的证据

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来源期刊

Advances in Accounting BUSINESS, FINANCE-

CiteScore

2.50

自引率

6.20%

发文量

期刊介绍： Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.