Adoption of tax planning instruments in business organizations: A structural equation modelling approach

Lars Fallan, Randi Hammervold and Kjell Grønhaug

Scandinavian Journal of Management, 1995, vol. 11, issue 2, 177-190

Abstract: Legal tax planning instruments can be considered as rather complex innovations whose adoption requires knowledge and motivation. A set of interrelated hypotheses is derived from the adoption of innovations literature and is tested empirically. A LISREL causal modelling approach was used in testing the hypotheses. The estimated model showed excellent goodness of fit, and four of the five proposed hypotheses were supported. Theoretical and managerial implications are indicated.

Keywords: Tax; planning; instruments; innovativeness; adoption; of; innovations (search for similar items in EconPapers)
Date: 1995
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/095652219500007I
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:scaman:v:11:y:1995:i:2:p:177-190

Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/journaldescription.cws_home/872/bibliographic
http://www.elsevier. ... me/872/bibliographic

Access Statistics for this article

Scandinavian Journal of Management is currently edited by Janne Tienari

More articles in Scandinavian Journal of Management from Elsevier
Bibliographic data for series maintained by Catherine Liu ().