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Collectivist Culture and Corporate Tax Avoidance: Evidence from China Journal article
Cui, Huijie, Chen, Shiqiang, Kong, Dongmin, Luo, Yonggen. Collectivist Culture and Corporate Tax Avoidance: Evidence from China[J]. Journal of Business Ethics, 2024.
Authors:  Cui, Huijie;  Chen, Shiqiang;  Kong, Dongmin;  Luo, Yonggen
Favorite | TC[WOS]:0 TC[Scopus]:0  IF:5.9/8.0 | Submit date：2024/12/05
Rice Culture  Tax Avoidance  Regional Difference  Corporate Governance  
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions Journal article
Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang. How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions[J]. ACCOUNTING FORUM, 2022, 48(1), 90-120.
Authors:  Hongyan Sun;  Chi Zhang;  Jiahang Zhang;  Xu Zhang
Adobe PDF | Favorite | TC[WOS]:2 TC[Scopus]:1  IF:2.8/4.0 | Submit date：2022/08/18
Ifrs Adoption  Tax Avoidance Distribution  Investor Protection  Tax Enforcement  
Does Social Capital Accelerate the Adjustment Speed of Tax Burdens? Report
Authors:  Tang, F.;  Lin, X.;  Liu, M.;  Yuen, C. Y.
Favorite |  | Submit date：2022/01/26
Social Capital  Tax Avoidance  Optimal Taxation