Political connections and tax-induced earnings management : evidence from China
Year of publication: |
March-April 2016
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Authors: | Li, Chen ; Wang, Yaping ; Wu, Liansheng ; Xiao, Jason Zezhong |
Published in: |
The European journal of finance. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 1351-847X, ZDB-ID 1282412-4. - Vol. 22.2016, 4/6, p. 413-431
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Subject: | China | earnings management | effective tax rate | political connections | tax policy | Bilanzpolitik | Accounting policy | Steuerpolitik | Tax policy | Steuervermeidung | Tax avoidance |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal ; Konferenzbeitrag ; Conference paper |
Language: | English |
Other identifiers: | 10.1080/1351847X.2012.753465 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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