An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies-Reference-Cited by-同舟云学术

An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies

Published:2016-11-08 Issue:5 Volume:53 Page:1001-1014
ISSN:1540-496X
Container-title:Emerging Markets Finance and Trade
language:en
Short-container-title:Emerging Markets Finance and Trade

Author:

Cao Jifeng¹,Cui Yiwen²

Affiliation:

1. Zhongnan University of Economics and Law, Wuhan, China

2. Wuhan Technology and Business University, Wuhan, China

Publisher

Informa UK Limited

Subject

General Economics, Econometrics and Finance,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/1540496X.2016.1256113

Reference41 articles.

1. Disclosure of Managers' Forecasts in Interim Financial Statements: A Study of Effective Tax Rate Changes

2. Evidence of the effect of domicile on corporate average effective tax rates in the European Union

3. Cao, J., 2012. Empirical evidence on explicit and implicit corporate tax burdens for public listed companies in the People’s Republic of China. PhD. diss., University of Exeter, Exeter, United Kingdom.

4. A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange

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