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Management equity incentives and corporate tax avoidance: Moderating role of the internal control

INTRODUCTION: Under the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and owners, management equity incentives can al...

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Detalles Bibliográficos
Autores principales:	Wenwu, Xie, Khurram, Muhammad Usman, Qing, Lian, Rafiq, Asia
Formato:	Online Artículo Texto
Lenguaje:	English
Publicado:	Frontiers Media S.A. 2023
Materias:	Psychology
Acceso en línea:	https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9923498/ https://www.ncbi.nlm.nih.gov/pubmed/36794087 http://dx.doi.org/10.3389/fpsyg.2023.1096674

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