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pro vyhledávání: '"Joy L. Embree"'
Autor:
Sean M. Andre, Joy L. Embree
Publikováno v:
Advances in Accounting Education: Teaching and Curriculum Innovations ISBN: 9781803827285
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8f1ae011fa042d2fc9ae314bf06214f
https://doi.org/10.1108/s1085-462220220000026005
https://doi.org/10.1108/s1085-462220220000026005
Autor:
Aaron D. Crabtree, Joy L. Embree
Publikováno v:
SSRN Electronic Journal.
This study investigates the association between tax reporting aggressiveness and types of institutional ownership. We find firms with higher levels of transient institutional owners are more likely to engage in aggressive tax planning leading to perm