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020 ▼a 9780438063877
035 ▼a (MiAaPQ)AAI10789147
035 ▼a (MiAaPQ)unc:17707
040 ▼a MiAaPQ ▼c MiAaPQ ▼d 248032
0491 ▼f DP
0820 ▼a 657
1001 ▼a Omartian, James D.
24510 ▼a Do Banks Aid and Abet Asset Concealment: Evidence from the Panama Papers.
260 ▼a [S.l.] : ▼b The University of North Carolina at Chapel Hill., ▼c 2018
260 1 ▼a Ann Arbor : ▼b ProQuest Dissertations & Theses, ▼c 2018
300 ▼a 67 p.
500 ▼a Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
500 ▼a Adviser: Eva Labro.
5021 ▼a Thesis (Ph.D.)--The University of North Carolina at Chapel Hill, 2018.
520 ▼a Using new data from the Panama Papers, I find investors and banks undermine regulation clamping down on foreign tax evasion by establishing opaque legal structures in tax havens. However, this concealment strategy is only effective when investor
590 ▼a School code: 0153.
650 4 ▼a Accounting.
650 4 ▼a Finance.
690 ▼a 0272
690 ▼a 0508
71020 ▼a The University of North Carolina at Chapel Hill. ▼b Business Administration.
7730 ▼t Dissertation Abstracts International ▼g 79-10A(E).
773 ▼t Dissertation Abstract International
790 ▼a 0153
791 ▼a Ph.D.
792 ▼a 2018
793 ▼a English
85640 ▼u http://www.riss.kr/pdu/ddodLink.do?id=T14997489 ▼n KERIS
980 ▼a 201812 ▼f 2019
990 ▼a 관리자 ▼b 관리자