Similar Search Results

Do multiple large shareholders affect tax avoidance? : evidence from China

Ouyang, Caiyue; Xiong, Jiacai; Huang, Kun - In: International review of economics & finance : IREF 67 (2020), pp. 207-224

Persistent link: https://www.econbiz.de/10012485888

Government Ownership and Corporate Tax Evasion : Evidence from China

Chow, Travis; Ke, Bin; Yuan, Hongqi; Zhang, Yao - 2021

We examine the effect of government ownership on tax evasion in China. After correcting for the partial observability …

Persistent link: https://www.econbiz.de/10013227148

Corporate tax avoidance and firm diversification : evidence from chinese listed firms

Qin, Zhigang; Liu, Wen; Chen, Maonan - In: Asian economic journal : journal of the East Asian … 36 (2022) 1, pp. 3-21

Persistent link: https://www.econbiz.de/10013178026

Multiple large shareholders, investment efficiency and corporate tax avoidance : evidence from China

Yu, Xiaohong; Chen, Maonan; Ye, Yujun - In: Prague economic papers : a bimonthly journal of … 33 (2024) 1, pp. 103-136

This study assesses the relationship between the ownership structure and corporate tax avoidance based on annual financial data of Chinese A-share listed firms during 2010-2020. Firstly, the empirical results demonstrate that when a listed firm has multiple large shareholders (MLS), these...

Persistent link: https://www.econbiz.de/10014516274