Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective
Author:
Publisher
American Accounting Association
Subject
Finance,Accounting
Link
http://aaajournals.org/doi/pdf/10.2308/atax-50907
Reference83 articles.
1. Abdel-khalik, A. R. and P. Chen. 2015. Growth in financial derivatives: The public policy and accounting incentives.Journal of Accounting and Public Policy(forthcoming).
2. CORPORATE HEDGING AND SHAREHOLDER VALUE
3. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
4. Bank for International Settlements. 2013.OTC Derivatives Statistics at End-June 2013. Monetary and Economic Department. Available at:http://www.bis.org/publ/otc_hy1311.pdf
5. Bankman, J. 1999. The new market in corporate tax shelters.Tax Notes83: 1775–1794.
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