Corporate tax planning, the use of SPV, board independence, and firm value
Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the use of SPVs in corporate tax planning on firm...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Kristen Satya Wacana
2023-03-01
|
| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | https://ejournal.uksw.edu/jeb/article/view/6383 |