Purpose – The purpose of this paper is to examine long‐term income tax liability for Chinese public corporations from 1998 to 2007. It also studies the factors that are associated with Chinese firms' long‐run effective tax rates. Design/methodology/approach – The paper uses the...

Purpose – The purpose of this paper is to examine earnings management around tax rate reduction in the wake of the 2007 corporate tax reform in China. Design/methodology/approach – This paper is an empirical work using a sample of listed Chinese real estate firms. Findings – This study...

Purpose: Unlike firms listed in the USA, many large firms in Canada belong to business groups organized as pyramids. A pyramidal structure refers to a business group that consists of a set of enterprises or other entities and displays a top-down chain of control. The purpose of this paper is to...

Purpose: The purpose of this paper is to examine the impact of country-level governance and accounting standards on corporate tax avoidance. Design/methodology/approach: This paper is an empirical work using a sample of listed companies from 36 countries. Findings: This paper finds that firms...

Purpose –The purpose of this paper is to examine earnings management around tax rate reduction in the wake of the 2007 corporate tax reform in China. Design/methodology/approach –This paper is an empirical work using a sample of listed Chinese real estate firms Findings - This study finds...

Purpose – The purpose of this paper is to examine long-term income tax liability for Chinese public corporations from 1998 to 2007. It also studies the factors that are associated with Chinese firms' long-run effective tax rates. Design/methodology/approach – The paper uses the measurement...