@article{e99fafcf974b4767be1d6a9b41cbf37a,
title = "DO CREDITORS INFLUENCE CORPORATE TAX PLANNING? EVIDENCE FROM LOAN COVENANTS",
keywords = "bargaining power, Covenant violation, creditor intervention, effective tax rates, regression discontinuity design, shareholder governance, tax avoidance",
author = "Kirsten Cook and Tao Ma and Zhao, \{Yijia Eddie\}",
note = "Publisher Copyright: {\textcopyright} 2020 Emerald Publishing Limited.",
year = "2020",
doi = "10.1108/S1058-749720200000027001",
language = "English",
volume = "27",
pages = "1--42",
journal = "Advances in Taxation",
issn = "1058-7497",
publisher = "Emerald Group Publishing Ltd.",
}