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
The effect of ownership structure to tax aggressiveness: evidence from Greece
Konstantinos Mylonas
- 24 Apr 2017
TL;DR: In this paper, the effects of ownership structure on tax aggressiveness were investigated in Greek listed companies during the period of crisis (2010-2014) and the authors concluded that there is no statistical relation between ownership structures above and tax aggression.
Tax Avoidance and CEO Turnover: Evidence from China
Radwan Hussien Alkebsee,Ammar Ali Gull,Asad Ali Rind +2 more
Study Literature Review of the Rise of Tax Avoidance Practices
TL;DR: In this article , a study was conducted by observing a number of papers, namely by documenting various articles related to tax avoidance and then adapting them according to several categories until finally there were 313 articles that could be used.
Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam
Nguyen Thi Phuong Hong,Nguyen Thi Vo Thao +1 more
TL;DR: This study examines the impact of sales and administrative cost stickiness on earnings management in Vietnamese listed companies, finding sales stickiness positively and administrative stickiness negatively affects earnings management, with operating cash flow also influencing earnings management.
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