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Bauckloh, Tobias ; Hardeck, Inga ; Inger, Kerry K. ; Wittenstein, Patrick ; Zwergel, Bernhard

Spillover Effects of Tax Avoidance on Peers' Firm Value

Bauckloh, Tobias, Hardeck, Inga, Inger, Kerry K., Wittenstein, Patrick and Zwergel, Bernhard (2020) Spillover Effects of Tax Avoidance on Peers' Firm Value. The Accounting Review 96 (4), pp. 51-79.

Date of publication of this fulltext: 29 Feb 2024 12:26
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Item typeArticle
Journal or Publication TitleThe Accounting Review
Publisher:AMER ACCOUNTING ASSOC
Place of Publication:SARASOTA
Volume:96
Number of Issue or Book Chapter:4
Page Range:pp. 51-79
Date2020
InstitutionsBusiness, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Betriebswirtschaftliche Steuerlehre (Prof. Dr. Dirk Meyer-Scharenberg)
Identification Number
ValueType
10.2308/TAR-2018-0441DOI
KeywordsINTRAINDUSTRY INFORMATION TRANSFERS; REPUTATIONAL COSTS; CORPORATE; CONTAGION; AGGRESSIVENESS; INCENTIVES; VALUATION; EVASION; RATES; peer effects; spillover effects; EC state aid; tax avoidance
Dewey Decimal Classification600 Technology > 650 Management & auxiliary services
StatusPublished
RefereedYes, this version has been refereed
Created at the University of RegensburgYes
Item ID56176

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