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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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Local government debt and corporate tax avoidance : evidence from China
Shen, Zhihan; Li, Peigong - In: International review of economics & finance : IREF 93 (2024) 1, pp. 985-1000
Persistent link: https://www.econbiz.de/10014535430
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The impact of media attention on corporate tax avoidance : a study based on Chinese A-share listed companies
Qi, Haozhi; Li, Muyu; zhang, Han - In: Finance research letters 58 (2023) 4, pp. 1-6
Persistent link: https://www.econbiz.de/10014632665
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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
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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
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The effect of the general anti-avoidance rule on corporate tax avoidance in China
Leung, Sidney C. M.; Richardson, Grant; Taylor, Grantley - In: Journal of contemporary accounting & economics 15 (2019) 1, pp. 105-117
Persistent link: https://www.econbiz.de/10012016450
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Import competition and corporate tax avoidance : evidence from the China shock
Souillard, Baptiste - 2020
Persistent link: https://www.econbiz.de/10012317220
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Administrative monopoly regulation and corporate tax avoidance : evidence from China
Zhang, Zili; Wang, Zeyu; Si, Yanwu; Li, Tianyang - In: Finance research letters 58 (2023) 2, pp. 1-7
Persistent link: https://www.econbiz.de/10014583529
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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
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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