IPO listing review and corporate tax avoidance : evidence from the sci-tech innovation board in China
Year of publication: |
2024
|
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Authors: | Yu, Xiaohong ; Chen, Maonan ; Wu, Yujun ; Wang, Dinglun |
Published in: |
Prague economic papers : a bimonthly journal of economic theory and policy. - Prague : Faculty of Finance and Accounting of the Prague University of Economics and Business, ISSN 2336-730X, ZDB-ID 2589037-2. - Vol. 33.2024, 6, p. 764-800
|
Subject: | comment letters | corporate tax avoidance | IPO listing review; textual analysis | continuous difference in difference model | Börsengang | Initial public offering | Steuervermeidung | Tax avoidance | China | Aktiengesellschaft | Listed company | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.18267/j.pep.882 [DOI] |
Classification: | B23 - Econometrics; Quantitative Studies ; C51 - Model Construction and Estimation |
Source: | ECONIS - Online Catalogue of the ZBW |
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