Li, Yuanhui; Luo, Ying; Wang, Jiali; Foo, Check-Teck - In: Chinese Management Studies 10 (2016) 1, pp. 12-40
Purpose This paper aims to investigate the economic consequence of the tax reductive strategy on stock price. The authors’ theory, empirically reinforced, suggests managerial tax aggressiveness endangers the corporation through a heightened risk in stock price crashing. Information opacity...