Tax avoidance and accounting conservatism
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References listed on IDEAS
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- Yingkai Tang & Yao Liu & Jing Liu & Weiping Li, 2019. "Does More Managerial Power Impede or Promote Corporate Tax Avoidance? Evidence from Listed Chinese Companies," Sustainability, MDPI, Open Access Journal, vol. 11(7), pages 1-18, March.
More about this item
Keywordsaccounting conservatism; tax rate cuts; book-tax conformity;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2019-01-28 (Accounting & Auditing)
- NEP-PBE-2019-01-28 (Public Economics)
- NEP-PUB-2019-01-28 (Public Finance)
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