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Keywords: Governance mechanisms
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 11 June 2025
... various econometric techniques. Originality/value This study identifies managerial ownership as a key factor in cross-border tax strategies, bridging the gap between governance mechanisms and tax planning. By using a unique IRS-based dataset, the research enhances understanding of how ownership...
