Profit‐tax relationship, business group affiliation, and external monitoring in china
Author:
Affiliation:
1. Lingnan University Tuen Mun Hong Kong
2. University of Macau Macau
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/jifm.12128
Reference60 articles.
1. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
2. Book-tax conformity, earnings persistence and the association between earnings and future cash flows
3. Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
4. Agency costs and tax planning when the government is a major Shareholder
5. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy
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