Geographic Peer Effects in Tax Avoidance Behavior
碩士 === 國立成功大學 === 會計學系 === 107 === This study examines whether there are geographic peer effects of tax avoidance using 12,341 observations during the years 2001-2017. In this paper, this study presents evidence that firms imitate the other firms’ behavior of tax avoidance in the same MSA area and t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/p4g773 |