The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China-Reference-Cited by-同舟云学术

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The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China

Published:2022-09 Issue:3 Volume:32 Page:352-366
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:Australian Accounting Review

Author:

Xu Zihui¹,Chen Zifan²,Deng Lixing³,Yu Yan⁴

Affiliation:

1. School of Accounting Nanjing University of Finance and Economics Nanjing China

2. School of Management Xiamen University Xiamen China

3. The University of Sydney Business School The University of Sydney Sydney Australia

4. NUS Business School｜School of Computing National University of Singapore Singapore Singapore

Publisher

Wiley

Subject

Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/auar.12383

Reference64 articles.

1. Income tax evasion: a theoretical analysis

2. Corporate governance, incentives, and tax avoidance

3. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

4. Explicit and Implicit Tax Effects of the R & D Tax Credit

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