Tax enforcement : incentive or inhibition : evidence from debt aggressiveness and capital structure in China
Year of publication: |
2023
|
---|---|
Authors: | Xiaomei, Liu ; Yao, Yao ; AlHares, Aws ; Shahab, Yasir ; Yue, Sun |
Published in: |
Asia-Pacific journal of business administration. - Bradford : Emerald, ISSN 1757-4331, ZDB-ID 2500536-4. - Vol. 15.2023, 4, p. 572-593
|
Subject: | Capital structure | Debt aggressiveness | Dynamic adjustment | Tax enforcement | Kapitalstruktur | China | Steuervermeidung | Tax avoidance |
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