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  • Search: subject:"continuous difference in difference model"
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Aktiengesellschaft 1 Börsengang 1 China 1 Corporate income tax 1 Corporate taxation 1 IPO listing review; textual analysis 1 Initial public offering 1 Körperschaftsteuer 1 Listed company 1 Steuervermeidung 1 Tax avoidance 1 Unternehmensbesteuerung 1 comment letters 1 continuous difference in difference model 1 corporate tax avoidance 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Chen, Maonan 1 Wang, Dinglun 1 Wu, Yujun 1 Yu, Xiaohong 1
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Prague economic papers : a bimonthly journal of economic theory and policy 1
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ECONIS (ZBW) 1
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IPO listing review and corporate tax avoidance : evidence from the sci-tech innovation board in China
Yu, Xiaohong; Chen, Maonan; Wu, Yujun; Wang, Dinglun - In: Prague economic papers : a bimonthly journal of … 33 (2024) 6, pp. 764-800
IPO listing review via comment letters is an important mechanism to improve the quality of listed firms, while its impact on corporate post-listing behaviors is not clear. Using China's Sci-Tech Innovation Board (STAR market) listed firms, this paper examines the impact of IPO listing review on...
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