Work

How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions

Year: 2022

Type: article

Source: Accounting Forum

DOI: 10.1080/01559982.2022.2106850

Authors: Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang

Institutions: Macau University of Science and Technology, University of Macau, University of Hong Kong

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: Universidade de Macau, Macau University of Science and Technology

Awards: G459835408, G6758673391

OpenAlex ID: W4292458164

FWCI: 2.836

Cites: 43

Cited by: 10

Related to: 10