Differences in tax aggressiveness between family and nonfamily firms.

被引:0
|
作者
Fernandez Rodriguez, Elena [1 ]
机构
[1] Univ Oviedo, Oviedo, Spain
关键词
AVOIDANCE; RATES; SIZE;
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:99 / 107
页数:9
相关论文
共 50 条
  • [21] CEO Characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective
    Oktaviani, Rachmawati Meita
    Rohman, Abdul
    Zulaikha, Zulaikha
    JOURNAL OF TAX REFORM, 2024, 10 (01): : 149 - 161
  • [22] Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO's Characteristics
    Bauweraerts, Jonathan
    Cirillo, Alessandro
    Sciascia, Salvatore
    FAMILY BUSINESS REVIEW, 2024, 37 (03) : 370 - 395
  • [23] Differences in financial outcomes for family and nonfamily farms
    Williams, David J.
    Scott, Francisco
    AGRICULTURAL FINANCE REVIEW, 2024, 84 (01) : 31 - 51
  • [24] CEO Sports Hobby and Firms' Tax Aggressiveness
    Luo, Shuqing
    Shevlin, Terry
    Shi, Lirong
    Shih, Aimee
    JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2022, 44 (01): : 123 - 153
  • [25] Powerful or powerless? Private equity as financial instrument in family firms and nonfamily firms
    Lutz, Eva
    Henn, Marisa
    BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2018, 70 (05): : 525 - +
  • [26] Pay for Outsiders: Incentive Compensation for Nonfamily Executives in Family Firms*
    Li, Zhi
    Ryan, Harley E., Jr.
    Wang, Lingling
    CONTEMPORARY ACCOUNTING RESEARCH, 2021, 38 (02) : 1139 - 1176
  • [27] Technology Acquisition in Family and Nonfamily Firms: A Longitudinal Analysis of Spanish Manufacturing Firms
    Kotlar, Josip
    De Massis, Alfredo
    Frattini, Federico
    Bianchi, Mattia
    Fang, Hanqing
    JOURNAL OF PRODUCT INNOVATION MANAGEMENT, 2013, 30 (06) : 1073 - 1088
  • [28] The dynamic familiness of family firms. The case of Grupo Yllera
    Barros-Contreras, Ismael
    Hernangomez-Barahona, Juan
    Martin-Cruz, Natalia
    UNIVERSIA BUSINESS REVIEW, 2014, (42): : 88 - 109
  • [29] The role of interorganizational trust and organizational efficacy in family and nonfamily firms
    Stanley, Laura J.
    McDowell, William
    JOURNAL OF FAMILY BUSINESS STRATEGY, 2014, 5 (03) : 264 - 275
  • [30] Volatility analysis of returns and risk: Family versus nonfamily firms
    Madaleno, Mara
    Vieira, Elisabete
    QUANTITATIVE FINANCE AND ECONOMICS, 2018, 2 (02): : 348 - 372