Tax avoidance and cost of debt: evidence from a natural experiment in China
Author:
Affiliation:
1. HSBC Business School; Peking University; Shenzhen China
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/acfi.12328/fullpdf
Reference40 articles.
1. Board characteristics, accounting report integrity, and the cost of debt;Anderson;Journal of Accounting and Economics,2004
2. Corporate governance, incentives, and tax avoidance;Armstrong;Journal of Accounting and Economics,2015
3. Balakrishnan , K. J. L. Blouin W. R. Guay 2012 Does tax aggressiveness reduce corporate transparency?
4. Tax avoidance and the implications of weak internal controls;Bauer;Contemporary Accounting Research,2016
5. Accounting quality and debt contracting;Bharath;The Accounting Review,2008
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