Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China-Reference-Cited by-同舟云学术

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Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China

Published:2024-05-27 Issue: Volume: Page:1-23
ISSN:1608-1625
Container-title:Asia-Pacific Journal of Accounting & Economics
language:en
Short-container-title:Asia-Pacific Journal of Accounting & Economics

Author:

Wen Wen¹^ORCID,Qiao Fei²^ORCID,Feng Jingli³,Hu Huijie⁴

Affiliation:

1. International Business School, Beijing Foreign Studies University, Beijing, China

2. School of Accounting, Dongbei University of Finance and Economics, Dalian, Liaoning, China

3. NUS Business School, National University of Singapore, Singapore, Singapore

4. School of Economics, Nankai University, Tianjin, China

Funder

Humanities and Social Science Fund of Ministry of Education of China

National Natural Science Foundation of China

Outstanding Talent Support Program of Beijing Foreign Studies University

Fundamental Research Funds for the Central Universities

Scientific Research Fund of Liaoning Provincial Education Department

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/16081625.2024.2358077

Reference46 articles.

1. Corporate governance, incentives, and tax avoidance

2. Agency costs and tax planning when the government is a major Shareholder

3. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

4. Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective

5. Government ownership, corporate governance and tax aggressiveness: evidence from China

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