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Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China

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  • Oliver Zhen Li
  • Hang Liu
  • Chenkai Ni

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  • Oliver Zhen Li & Hang Liu & Chenkai Ni, 2017. "Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 44(5-6), pages 697-727, May.
    • Handle: RePEc:bla:jbfnac:v:44:y:2017:i:5-6:p:697-727
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    File URL: http://hdl.handle.net/10.1111/jbfa.2017.44.issue-5-6
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    Citations

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    Cited by:

    1. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
    2. Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen, 2021. "Industry and geographic peer effects on corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
    3. Yunsen Chen & Jianqiao Huang & Hang Liu & Weimin Wang, 2019. "Regional favoritism and tax avoidance: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1413-1443, March.
    4. Shen, Yuxin & Xu, Hanwen & Yu, Shuangli & Xu, Wei & Shen, Yongjian, 2022. "Air pollution and tax avoidance: New evidence from China," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 402-420.
    5. Feng Huang & Jie Gao, 2022. "Customer and Tax Avoidance: How Does Customer Geographic Proximity Affect a Supplier’s Tax Avoidance?," Sustainability, MDPI, vol. 14(22), pages 1-30, November.
    6. Chen, Yunsen & Huang, Jianqiao & Li, Xiao & Ni, Xiaoran, 2023. "Financial market opening and corporate tax avoidance: Evidence from staggered quasi-natural experiments," Finance Research Letters, Elsevier, vol. 54(C).
    7. Wang, Changrong & Richardson, Grant & Cao, Yanming, 2024. "Long live the walking dead? Corporate tax avoidance and zombie firms in China," The British Accounting Review, Elsevier, vol. 56(3).
    8. Ouyang, Caiyue & Xiong, Jiacai & Huang, Kun, 2020. "Do multiple large shareholders affect tax avoidance? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 67(C), pages 207-224.
    9. Xiang, Junyi & Zhu, Ling & Kong, Dongmin, 2023. "Labor cost and corporate tax avoidance," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 338-358.
    10. Minjie Huang & Shunan Zhao & Andreas Pape, 2023. "Estimating Case‐based Individual and Social Learning in Corporate Tax Avoidance," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 85(2), pages 403-434, April.
    11. Luo, Jinbo & Ni, Xiaoran & Tian, Gary Gang, 2020. "Short selling and corporate tax avoidance: Insights from a financial constraint view," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
    12. He Xiao & Jianqun Xi, 2023. "The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms," Australian Accounting Review, CPA Australia, vol. 33(1), pages 86-105, March.
    13. Long, Wenbin & Wu, Huiying & Li, Lidan & Ying, Sammy Xiaoyan & Li, Sihai, 2024. "Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance," International Review of Financial Analysis, Elsevier, vol. 91(C).
    14. Shahab, Yasir & Wang, Chong-xiao & Yeung, P. Eric & Zhou, Jia-nan, 2024. "The National Team: Stock market interventions and corporate catering behavior," International Review of Financial Analysis, Elsevier, vol. 93(C).
    15. Gu, Leilei & Ni, Xiaoran & Tian, Guangning, 2022. "Controlling shareholder expropriation and labor investment efficiency," International Review of Economics & Finance, Elsevier, vol. 82(C), pages 261-274.
    16. Wenzhou Qu & Shaoqing Kang & Lihong Wang, 2020. "Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4421-4465, December.

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