信息处理成本与企业避税：来自SEC的XBRL强制规定的证据
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate
Journal of Accounting and Public Policy · 2021
被引 37
ABS 3
- Jeong‐Bon Kim 通讯
- Jeff Zeyun Chen
- Hyun A. Hong
- Ji Woo Ryou
会计公司金融税收经济学