Ownership structure and tax aggressiveness of Chinese listed companies
Year of publication: |
2017
|
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Authors: | Ying, Tingting ; Wright, Brian D. ; Huang, Wei |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 25.2017, 3, p. 313-332
|
Subject: | China | Ownership structure | Book-tax differences | Tax aggressiveness | Eigentümerstruktur | Aktiengesellschaft | Listed company | Steuerplanung | Tax planning | Steuervermeidung | Tax avoidance |
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