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Preventive regulation and corporate tax avoidance : evidence from China

Yuan, Qiaochao; Bai, Jun - In: Accounting and finance 65 (2025) 1, pp. 819-856

Persistent link: https://www.econbiz.de/10015393671

Multiple large shareholders, investment efficiency and corporate tax avoidance : evidence from China

Yu, Xiaohong; Chen, Maonan; Ye, Yujun - In: Prague economic papers : a bimonthly journal of … 33 (2024) 1, pp. 103-136

This study assesses the relationship between the ownership structure and corporate tax avoidance based on annual financial data of Chinese A-share listed firms during 2010-2020. Firstly, the empirical results demonstrate that when a listed firm has multiple large shareholders (MLS), these...

Persistent link: https://www.econbiz.de/10014516274

Corporate tax avoidance and firm diversification : evidence from chinese listed firms

Qin, Zhigang; Liu, Wen; Chen, Maonan - In: Asian economic journal : journal of the East Asian … 36 (2022) 1, pp. 3-21

Persistent link: https://www.econbiz.de/10013178026

Corporate governance effects of digital finance : evidence from corporate tax avoidance in China

Guo, Xingfang; Wei, Tao; Wang, Aiping; Hu, Haifeng - In: Research in international business and finance 72 (2024) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10015064185

Does CEO early-life famine experience affect corporate tax avoidance? : evidence from China

Tan, Qingmei; Ling, Yuzhu; Yang, Baochen; Geng, Peixuan - In: Research in international business and finance 66 (2023), pp. 1-25

Persistent link: https://www.econbiz.de/10014460242

Effects of internal governance factors on cross-border-related party transactions of Chinese companies

Hu, Song-hua; Li, Guang; Xu, Yue-hua; Fan, Xu-ang - In: Emerging markets finance & trade : a journal of the … 48 (2012), pp. 58-73

Persistent link: https://www.econbiz.de/10009682662

Corporate tax avoidance and performance : evidence from China's listed companies

Zhang, Chen; Cheong, Kee Cheok; Rasiah, Rajah - In: Institutions and economies 8 (2016) 3, pp. 61-83

Persistent link: https://www.econbiz.de/10011646886

Can corporate tax shields explain the long-term borrowing behaviour of Chinese listed firms?

Tse, Chin Bun; Rodgers, Timothy - In: International review of financial analysis 20 (2011) 2, pp. 103-112

Persistent link: https://www.econbiz.de/10009295853

Corporate tax integrity and the cost of debt : evidence from China

Wang, Pin; Zhou, Ali; Wang, Yi - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 6, pp. 1702-1711

Persistent link: https://www.econbiz.de/10013190186

Country-by-Country reporting, corporate tax avoidance, and supply chain structure : a bunching analysis based on income manipulation by Chinese multinational corporations

Bai, Sida; Zheng, Jiaxing - In: Pacific-Basin finance journal 88 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015324714