Wang, Liangliang - In: China Finance Review International 5 (2015) 4, pp. 339-370
holdings and that between corporate tax aggressiveness and the value of cash. Further, this study explores the impact of the … is strengthened correspondingly. On the value of cash holdings, the tax enforcement level can also make the marginal …’s tax aggressiveness and the value of cash, which not only provides evidence for the local tax literature but also has …