Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 128

Full Length Research Paper

Structure theories: Panel data evidence from the United Kingdom

Dimitrios Vortelinosa*
  • Dimitrios Vortelinosa*
  • Lincoln Business School, University of Lincoln, Lincoln, UK.
  • Google Scholar
Konstantinos Gkillas
  • Konstantinos Gkillas
  • Department of Business Administration, University of Patras, University Campus – Rio, P.O. Box 1391, Patras 26500, Greece.
  • Google Scholar
Georgios Alexopoulosc
  • Georgios Alexopoulosc
  • Department of Business Administration, University of Patras, University Campus – Rio, P.O. Box 1391, Patras 26500, Greece.
  • Google Scholar


  •  Received: 30 July 2016
  •  Accepted: 24 October 2016
  •  Published: 31 December 2016

How to cite this article

APA /
Vortelinosa, D., Gkillas, K., & Alexopoulosc, G. (2016). Structure theories: Panel data evidence from the United Kingdom. Journal of Accounting and Taxation, 8(7), 81-100.
Chicago /
Dimitrios Vortelinosa, Konstantinos Gkillas and Georgios Alexopoulosc. "Structure theories: Panel data evidence from the United Kingdom." Journal of Accounting and Taxation 8, no. 7 (2016): 81-100.
MLA /
Dimitrios Vortelinosa, Konstantinos Gkillas and Georgios Alexopoulosc. "Structure theories: Panel data evidence from the United Kingdom." Journal of Accounting and Taxation 8.7 (2016): 81-100.