Does corporate tax avoidance explain cash holdings? The case of Vietnam

oleh: Nguyen Vinh Khuong, Nguyen Tran Thai Ha, Mai Thi Hoang Minh, Phung Anh Thu

Format: Article
Diterbitkan: Centre of Sociological Research, Szczecin, Poland 2019-06-01

Deskripsi

Subjek

corporate tax avoidance; corporate cash holdings; corporate effective tax rates; book-tax difference; Vietnam