How internal control protects shareholders' welfare : evidence from tax avoidance in China
Hsihui Chang, Xin Dai, Yurun He, Maolin Wang
| Year of publication: |
2020
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|---|---|
| Authors: | Chang, Hsihui ; Dai, Xin ; He, Yurun ; Wang, Maolin |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 19.2020, 2, p. 19-39
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| Subject: | internal control | tax avoidance | tax planning | tax aggressiveness | state-owned enterprises | Steuervermeidung | Tax avoidance | China | Internes Kontrollsystem | Internal control | Öffentliches Unternehmen | Public enterprise | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation | Aktionäre | Shareholders |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jiar-19-046 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012384871