Parent–subsidiary geographic dispersion and debt aggressiveness: Analysis from the tax enforcement perspective - Liu, Xiaomei; Yang, Zhenhe; Wang, Yuanqing; Gao, Boyuan (International review of economics & finance, 2024)
Keywords: Debt aggressiveness; Geographical diversification; Parent–subsidiary geographic dispersion; Tax enforcement; Debt aggressiveness; D02; G32; Parent–subsidiary geographic dispersion; Tax enforcement; H29; Geographical diversification