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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Autores Principales: | , , |
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Formato: | Online |
Idioma: | eng |
Publicado: |
Inderscience publishers.
2020
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Acceso en línea: | http://repositoriodigital.uns.edu.ar/handle/123456789/5305 |
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