The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter

Accounting Review

Volumn 86, Issue 1, 2011, Pages 23-57

  Brown, Jennifer L ^a  

^a ARIZONA STATE UNIVERSITY   (United States)

Author keywords

Board interlocks; Corporate reporting; Diffusion; Institutional isomorphism; Tax aggressiveness; Tax shelters

Indexed keywords

EID: 79952664130     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.00000008     Document Type: Article

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