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Impact of management’s irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking
Frequent tax avoidance incidents have caused huge losses to corporate reputation and corporate value. Research is required on whether and how the irrational judgment of management, a powerful factor in corporate decision-making, affects corporate tax avoidance behavior. Taking all A-share listed com...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9724620/ https://www.ncbi.nlm.nih.gov/pubmed/36483701 http://dx.doi.org/10.3389/fpsyg.2022.993045 |