Impact on Book-tax Conformity and Leverage: A Moderating Role of Outside Blockholding after New Regulations
Author Marie Jane Jumawan-Matero School of Management, University of the Philippines Cebu, Philippines College of Business, Chung Yuan Christian University, Taiwan ABSTRACT This study investigates the link between book-tax conformity and the corporate decision for leverage after the new transfer pricing audit regulations in 2005. This study finds that book-tax conformity and leverage have a significantly positive relationship in the...
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