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Firm performance, corporate ownership, and corporate social responsibility disclosure in China

Li, Qi; Luo, Wei; Wang, Yaping; Wu, Liansheng - In: Business ethics : a European review 22 (2013) 2, pp. 159-173

Persistent link: https://www.econbiz.de/10009737851

State ownership, tax status and size effect of effective tax rate in China

Wu, Liansheng; Wang, Yaping; Luo, Wei; Gillis, Paul - In: Accounting and business research : a research quarterly … 42 (2012) 2, pp. 97-114

Persistent link: https://www.econbiz.de/10009570421

Audit effort and stock price crash risk

Han, Xiaomei; Luo, Wei; Wu, Liansheng; Zhou, Wei - In: Abacus : a journal of accounting, finance and business … 59 (2023) 1, pp. 230-257

Persistent link: https://www.econbiz.de/10014307389

State ownership, tax status and size effect of effective tax rate in China

Wu, Liansheng; Wang, Yaping; Luo, Wei; Gillis, Paul - In: Accounting and Business Research 42 (2012) 2, pp. 97-114

Political cost theory and political power theory are two views on the effect of firm size on effective tax rate (ETR) in extant literature. The size effect of ETR can be investigated further by focusing on the relationship between firms and the government. This paper uses state ownership and tax...

Persistent link: https://www.econbiz.de/10010619900

State ownership, tax status and size effect of effective tax rate in China

Wu, Liansheng; Wang, Yaping; Luo, Wei; Gillis, Paul - In: Accounting and business research : a research quarterly … 42 (2012) 2, pp. 97-115

Persistent link: https://www.econbiz.de/10009977592

Firm performance, corporate ownership, and corporate social responsibility disclosure in China

Li, Qi; Luo, Wei; Wang, Yaping; Wu, Liansheng - In: Business ethics : a European review 22 (2013) 2, pp. 159-173

Persistent link: https://www.econbiz.de/10010093319