Impacts of Managerial Ability on Tax Avoidance
Management by tax avoidance may follow appropriate reporting that presents the firm with more profit than reality, and to show a good delineation of firm proceeds. However, able managers are less involved in tax avoidance action because of its opportunity cost. The aim of this study is examining the...
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Formato: | article |
Lenguaje: | FA |
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Shahid Bahonar University of Kerman
2016
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Acceso en línea: | https://doaj.org/article/8af419bb5a7b49cea7f7b97962f8b9a2 |
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