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Discussion of ‘Government ownership, corporate governance and tax aggressiveness: evidence from China’

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  • Chen Chen
  • Steven Cahan

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  • Chen Chen & Steven Cahan, 2013. "Discussion of ‘Government ownership, corporate governance and tax aggressiveness: evidence from China’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1053-1059, December.
    • Handle: RePEc:bla:acctfi:v:53:y:2013:i:4:p:1053-1059
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    References listed on IDEAS

    as
    1. Desai, Mihir A. & Dharmapala, Dhammika, 2006. "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
    2. K. Hung Chan & Phyllis L. L. Mo & Amy Y. Zhou & Steven Cahan, 2013. "Government ownership, corporate governance and tax aggressiveness: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1029-1051, December.
    3. repec:bla:jfinan:v:59:y:2004:i:6:p:2451-2487 is not listed on IDEAS
    4. Wenfeng Wu & Oliver M. Rui & Chongfeng Wu, 2013. "Institutional environment, ownership and firm taxation," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 21(1), pages 17-51, January.
    5. Tao Zeng, 2010. "Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms," Accounting Perspectives, John Wiley & Sons, vol. 9(4), pages 271-289, December.
    6. Firth, Michael & Fung, Peter M.Y. & Rui, Oliver M., 2007. "Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China," Journal of Accounting and Public Policy, Elsevier, vol. 26(4), pages 463-496.
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    Cited by:

    1. Gul, Ferdinand A. & Khedmati, Mehdi & Shams, Syed M.M., 2020. "Managerial acquisitiveness and corporate tax avoidance," Pacific-Basin Finance Journal, Elsevier, vol. 64(C).

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