Strategic Substitution in Corporate Tunneling: Evidence from Intangible Asset Regulatory Shocks in Korea

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Dong Joon Choi

DOI: 10.2139/ssrn.6105846

Cited by: 0

Fields of Study & Subjects

Corporate Finance and Governance Auditing Earnings Management Governance Corporate Taxation and Avoidance