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The effect of corporate tax avoidance on salary distribution : empirical evidence from publicly listed companies in China

Han, Xiaomei; Wang, Jie; Cheng, Hanxiu - In: International review of financial analysis 78 (2021), pp. 1-17

Persistent link: https://www.econbiz.de/10013254268

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

Import competition and corporate tax avoidance : evidence from the China shock

Souillard, Baptiste - 2020

Persistent link: https://www.econbiz.de/10012317220

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

Mixed ownership reform and corporate tax avoidance : evidence of Chinese listed firms

Wang, Wei; Wang, Hua; Wu, Ji - In: Pacific-Basin finance journal 69 (2021), pp. 1-17

Persistent link: https://www.econbiz.de/10013370374

Does ESG performance affect corporate tax avoidance? : evidence from China

Jiang, Hongli; Hu, Wenjie; Jiang, Pengcheng - In: Finance research letters 61 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10014491033

Is reverence for life reverence for rule? : awe culture and corporate tax avoidance in China

Yan, Chao; Wang, Jiaxin; Wang, Zhi; Chan, Kam C. - In: International review of financial analysis 90 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014468664

Legal environment and corporate tax avoidance : a geographic discontinuity design based on the Great Wall in China

Gao, Ming; Gu, Qiankun; He, Shijun; Kong, Dongmin - In: Finance research letters 53 (2023), pp. 1-8

Persistent link: https://www.econbiz.de/10014472486

Does CEO early-life famine experience affect corporate tax avoidance? : evidence from China

Tan, Qingmei; Ling, Yuzhu; Yang, Baochen; Geng, Peixuan - In: Research in international business and finance 66 (2023), pp. 1-25

Persistent link: https://www.econbiz.de/10014460242

Local government debt and corporate tax avoidance : evidence from China

Peng, Pin; Lin, Gaoyi - In: Finance research letters 59 (2024), pp. 1-7

Persistent link: https://www.econbiz.de/10014445244

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