The impact of labor unions on corporate tax avoidance: evidence from Korea
This study examines the effect of labor unions on corporate tax avoidance activities. Labor union is an important stakeholder in terms of corporate governance; thus, managers may engage in certain accounting choices that reflect union members’ position to improve the relation with labor union. This...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2020-05-01
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| Series: | Problems and Perspectives in Management |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13490/PPM_2020_02_Shin.pdf |