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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
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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
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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
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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/10010093319
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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
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Local tax rebates, corporate tax burdens, and firm migration : evidence from China
Wu, Liansheng; Wang, Yaping; Lin, Bingxuan; Li, Chen; … - In: Journal of accounting and public policy 26 (2007) 5, pp. 555-583
Persistent link: https://www.econbiz.de/10003575761
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The frequency and magnitude of earnings management : time-series and multi-threshold comparisons
Chen, Shaw-kuan; Lin, Bingxuan; Wang, Yaping; Wu, Liansheng - In: International review of economics & finance : IREF 19 (2010) 4, pp. 671-685
Persistent link: https://www.econbiz.de/10009006999
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The effect of guanxi on audit quality in China
Liu, Jihong; Wang, Yaping; Wu, Liansheng - In: Journal of business ethics : JOBE 103 (2011) 4, pp. 621-638
Persistent link: https://www.econbiz.de/10009381705
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Full privatization through controlling rights transfer in China : the extent of its success
Bai, Yunxia; Lin, Bingxuan; Wang, Yaping; Wu, Liansheng - In: Applied economics 45 (2013) 13/15, pp. 1857-1867
Persistent link: https://www.econbiz.de/10009758505
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Does the stock market affect firm investment in China? : a price informativeness perspective
Wang, Yaping; Wu, Liansheng; Yang, Yunhong - In: Journal of banking & finance 33 (2009) 1, pp. 53-62
Persistent link: https://www.econbiz.de/10003802948