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How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions Journal article
Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang. How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions[J]. ACCOUNTING FORUM, 2022, 48(1), 90-120.
Authors:  Hongyan Sun;  Chi Zhang;  Jiahang Zhang;  Xu Zhang
Adobe PDF | Favorite | TC[WOS]:2 TC[Scopus]:1  IF:2.8/4.0 | Submit date：2022/08/18
Ifrs Adoption  Tax Avoidance Distribution  Investor Protection  Tax Enforcement