Analyst Coverage and Tax Reporting Aggressiveness
The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are view...
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Virginia Tech
2014
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| Online Access: | http://hdl.handle.net/10919/37634 http://scholar.lib.vt.edu/theses/available/etd-04162010-104826/ |