The incentives for tax planning

Journal of Accounting and Economics - Tập 53 Số 1-2 - Trang 391-411 - 2012
Christopher Armstrong1, Jennifer Blouin1, David F. Larcker2
1The Wharton School, University of Pennsylvania, 1300 Steinberg-Dietrich Hall, Philadelphia, PA 19104-6365, United States
2Stanford University, Graduate School of Business, Rock Center for Corporate Governance, Stanford, CA 94305-5015, United States

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