Tax Aggressiveness and Firm Value: Evidence From Industrial Goods Companies on the Nigerian Exchange Group
Vzťah medzi daňovou agresivitou a pevnou hodnotou spoločností s priemyselným tovarom kótovaných na pôde nigérijskej burzy v rokoch 2006-2020. Metóda účtovnej a daňovej medzery ako nástroj posudzovania tohoto prepojenia. Negatívny vplyv daňovej agresie na hodnoty firmy.
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