Short-sale deregulation and corporate tax aggressiveness : evidence from the Chinese market
Year of publication: |
2022
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Authors: | Cao, Yue ; Dong, Yizhe ; Guo, Tianxiao ; Ma, Diandian |
Published in: |
The European journal of finance. - London [u.a.] : Taylor & Francis Group, ISSN 1466-4364, ZDB-ID 2001610-4. - Vol. 28.2022, 4/5, p. 326-355
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Subject: | Chinese market | monitoring | Short selling | tax aggressiveness | tax planning | China | Steuerplanung | Tax planning | Steuervermeidung | Tax avoidance | Deregulierung | Deregulation | Leerverkauf | Unternehmensbesteuerung | Corporate taxation |
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