Government ownership, corporate governance and tax aggressiveness: evidence from China
Author:
Affiliation:
1. Department of Accountancy; Lingnan University; Hong Kong China
2. Department of Accountancy; City University of Hong Kong; Hong Kong China
3. PricewaterhouseCoopers; Hong Kong China
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/acfi.12043/fullpdf
Reference57 articles.
1. Should the CEO also be chair of the board? An empirical examination of family-controlled public firms;Braun;Family Business Review,2007
2. Financial reporting incentives for conservative accounting: the influence of legal and political institutions;Bushman;Journal of Accounting and Economics,2006
3. What determines corporate transparency?;Bushman;Journal of Accounting Research,2004
4. Cao , S. J. K. Dou 2007 Determinants of the variability of corporate effective tax rates: evidence of listed company in China
5. An empirical study on the impact of culture on audit-detected accounting errors;Chan;Auditing: A Journal of Practice and Theory,2003
Cited by 84 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Related party transactions and tax avoidance: does government ownership play a role?;Corporate Governance: The International Journal of Business in Society;2024-08-27
2. Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?;Australian Accounting Review;2024-08-26
3. The role of corporate governance on corporate tax avoidance: a developing country perspective;Journal of Accounting in Emerging Economies;2024-07-29
4. Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?;Journal of Accounting and Economics;2024-07
5. Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China;Asia-Pacific Journal of Accounting & Economics;2024-05-27
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3