Determinants of unreported income in Latin American companies : a business perspective

This study aims to empirically identify factors associated with unreported income in Latin American registered firms. We use World Bank Enterprise Survey 2017 data from Argentina, Bolivia, Ecuador, Paraguay, Peru, and Uruguay. We find that the propensity of a company to underreport income increases...

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Guardado en:
Autores Principales: Pedroni, Florencia, Briozzo, Anahí Eugenia, Pesce, Gabriela
Formato: Online
Idioma:eng
Publicado: Inderscience publishers. 2020
Acceso en línea:http://repositoriodigital.uns.edu.ar/handle/123456789/5305
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