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the People's Republic of China (PRC). We employ spatial dynamic panel econometric techniques to detect total factor …
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This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance...
Persistent link: https://www.econbiz.de/10012913141
From 1580, the Jesuits introduced European sciences to China―an autarkic civilization whose intelligentsia was … the Jesuits were expelled by the emperor of China in 1723. These findings indicate the importance of an environment open …
Persistent link: https://www.econbiz.de/10012846992
. Business leaders and policymakers have expressed particular concern about this outcome in China, where multinational …&D offshoring in China appears to reduce knowledge flows to local firms, not increase them. First, following the literature, I use a … policymakers. Using insights obtained from field interviews, I argue that as multinationals expand R&D in China they also enhance …
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stations in China from 2000 to 2013 as a quasi-experiment to identify local effects from subway expansions. Results suggest …
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The agro-industrial complex plays a vital role in driving economic growth and sustainable development. This study investigates the direct and indirect impact of technological innovations, knowledge transfer, and value chain governance on intersectoral integration through the mediatory role of...
Persistent link: https://www.econbiz.de/10014343230