Search Results - subject:"Vertical interlock"

Vertical interlock and corporate tax avoidance

Wen, Wen; Qiao, Fei; Feng, Jingli - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-33

This study examines the impact of vertical interlock on corporate tax avoidance in business groups using data on … Chinese listed companies from 2003 to 2019. We find that vertical interlock has a negative impact on corporate tax avoidance … vertical interlock on corporate tax avoidance is more pronounced in firms with more related-party transactions and greater …

Persistent link: https://www.econbiz.de/10015414044

Pyramidal structure, vertical interlock, and corporate innovation

Tian, Shaohua; Tam, Lewis H. K. - In: Global finance journal 64 (2025), pp. 1-17

Persistent link: https://www.econbiz.de/10015423052

Research on the masking effect of vertical interlock on ESG greenwashing in the context of sustainable enterprise development

Liu, Guangrui; Qian, Hao; Wu, Qianqian; Han, Fei - In: Corporate social responsibility and environmental management 31 (2024) 1, pp. 196-209

Persistent link: https://www.econbiz.de/10014465156

Intervention of large shareholders and corporate fraud : evidence from vertical interlock in corporate pyramids in an emerging economy

Yang, Dan; Xu, Canyu; Liang, Shangkun - In: Accounting and finance 64 (2024) 2, pp. 1981-2010

Persistent link: https://www.econbiz.de/10015164485

Vertical interlock and firm value : the role of corporate innovation

Cao, Shaopeng; Fang, Zhenming; Pu, Wenyan; Ruan, Yi-Yin - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 4, pp. 1061-1077

Persistent link: https://www.econbiz.de/10013167067

Vertical interlock and stock price crash risk

Yang, Chang; Chen, Xin; Chen, Xian - In: Pacific-Basin finance journal 68 (2021), pp. 1-17

Persistent link: https://www.econbiz.de/10013332758

Corporate pyramids, geographical distance, and investment efficiency of Chinese state-owned enterprises

Opie, Wei; Tian, Gary Gang; Zhang, Hong Feng - In: Journal of banking & finance 99 (2019), pp. 95-120

Persistent link: https://www.econbiz.de/10012162355