Journal Article10.1016/J.JCAE.2016.06.003
Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China
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TL;DR: Li et al. as discussed by the authors examined the association between ownership structure and corporate tax avoidance in publicly-listed private firms in China and found a significant non-linear relationship between ownership concentration and tax avoidance that exhibits an inverted U-shaped pattern.
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About: This article is published in Journal of Contemporary Accounting & Economics. The article was published on 01 Aug 2016. The article focuses on the topics: Tax avoidance & Corporate tax.
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Citations
Corporate Governance Mechanisms, Profitability, Company Size and Tax Avoidance
Novia Andriani,Slamet Haryono +1 more
- 31 Dec 2022
TL;DR: In this paper , the impact of corporate governance mechanisms, profitability, and company size on tax avoidance was examined using a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of Sharia compliant Securities in Indonesia and Malaysia in 2015-2018.
Networks in Ownership and Management Structures
Arthur Scarritt
- 01 Jan 2023
TL;DR: In this paper , the authors present a broad outline of several forms of corporate interlocks existing worldwide and focus on the cases found in Greek business networks, showing that the lowest level of interconnections obtains, compared to the rest of Europe, and the similarities with Greece in the logic of the network's articulation.
Pengaruh Struktur Kepemilikan dan Tax Deduction Terhadap Tax Avoidance
TL;DR: In this article , penelitian ini bertujuan untuk menguji faktor-faktor potensial ying diduga mempengaruhi tindakan tax avoidance.
----------------------Ownership Structure On Tax Avoidance: Evidence On Manufacturing Companies
TL;DR: In this paper , the authors investigated the effects of ownership structure on tax avoidance as determined by institutional and public ownership in manufacturing companies listed on the IDX in 2019 and found that management-owned businesses are more prone to committing tax fraud than institutional or publicly held ones since they have complete control over the preparation of the financial statement.
Assessing the Threshold Level of Ownership Structure and its Relationship with Tax Avoidance in Security Market: A Nonlinear Smooth Transition Regression Approach
TL;DR: Assessing the threshold level of ownership structure and its relationship with tax avoidance in security market: A Nonlinear Smooth Transition Regression Approach as discussed by the authors is a nonlinear smooth transition regression approach.
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