机构投资者会影响企业税务激进行为吗?——基于地缘优势和投资期限异质性角度
胡盛昌, 干胜道, 李万福
Will Institutional Investors Affect Corporate Tax Aggressiveness? Based on Heterogeneity Angle of Geographical Advantage and Investment Horizon
HU Sheng-chang, GAN Sheng-dao, LI Wan-fu
中央财经大学学报
.
2015, (12): 76
-84
.