1-11-2 Fujimi
Chiyodaku-ward, Tokyo 101-0072
Japan
Tokyo University of Science
debt ratio, tax avoidance, debt substitution effect, debt enhancement effect, outside directors’ ratio, corporate governance
tax aggressiveness, earnings management, tax shelter, permanent difference, multinational development, definite-settlement-of-accounts standard
Tax Avoidance, Environmental Protection Activity, Environmental Protection Cost, Environmental Rating, Outside Director, Institutional Ownership