For whom (and for when) is the firm governed? The effect of changes in corporate fiduciary duties on tax strategies and earnings management-Reference-Cited by-同舟云学术

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For whom (and for when) is the firm governed? The effect of changes in corporate fiduciary duties on tax strategies and earnings management

Published:2021-08-26 Issue:5 Volume:27 Page:775-813
ISSN:1354-7798
Container-title:European Financial Management
language:en
Short-container-title:Eur Financ Manag

Author:

Cumming Douglas¹²,Tingle QC Bryce C.³,Zhan Feng⁴

Affiliation:

1. College of Business Florida Atlantic University Boca Raton Florida USA

2. Birmingham Business School University of Birmingham Birmingham United Kingdom

3. Faculty of Law University of Calgary Calgary Alberta Canada

4. DAN Department of Management and Organizational Studies University of Western Ontario London Ontario Canada

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/eufm.12332

Reference78 articles.

1. A statutory model for corporate constituency concerns;Adams E. S.;Emory Law Journal,2000

2. Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties

3. Nonshareholder constituency statutes and shareholder wealth: A note

4. The Great Takeover Debate: A Meditation on Bridging the Conceptual Divide

5. Corporate governance, incentives, and tax avoidance

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2. Shareholders and ESG Disclosure;Hard Lessons in Corporate Governance;2024-05-30

3. Achieving Social and Environmental Goals through Corporate Governance;Hard Lessons in Corporate Governance;2024-05-30

4. Are Social Welfare Outcomes Any Different?;Hard Lessons in Corporate Governance;2024-05-30

5. The determinants of corporate cost of debt during a financial crisis;The British Accounting Review;2024-05

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