企业声誉对税收筹划的道德许可效应

Yu Bai, Lanyi Yan Zhang, Lin Wang
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The Moral Licensing Effects of Corporate Reputation on Tax Planning
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来源期刊
CiteScore
1.30
自引率
11.10%
发文量
36
期刊介绍: This journal concentrates on global interdisciplinary research in finance, economics and accounting. The major topics include: 1. Business, economic and financial relations among the Pacific rim countries. 2. Financial markets and industries. 3. Options and futures markets of the United States and other Pacific rim countries. 4. International accounting issues related to U.S. companies investing in Pacific rim countries. 5. The issue of and strategy for developing Tokyo, Taipei, Shanghai, Sydney, Seoul, Hong Kong, Singapore, Kuala Lumpur, Bangkok, Jakarta, and Manila as international or regional financial centers. 6. Global monetary and foreign exchange policy, and 7. Other high quality interdisciplinary research in global accounting, business, economics and finance.
期刊最新文献
Implications of pension and other post retirement benefit (oprb) recognition biases on leverage ratio components Fund Flows and Fund Performance on Lottery Funds Revisiting the negative profitability effect on capital structure: Pecking-order or trade-off hypothesis The Moral Licensing Effects of Corporate Reputation on Tax Planning Leveraging accounting professional identity of to pave a route towards sustainable development with role of inclusive leadership
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