Can corporate tax shields explain the long-term borrowing behaviour of Chinese listed firms?
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Cited by:
- César Camisón & José Antonio Clemente & Sergio Camisón-Haba, 2022. "Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage," Review of Managerial Science, Springer, vol. 16(7), pages 2047-2082, October.
- Maziar Ghasemi & Nazrul Hisyam Ab Razak* & Komeil Dehghani, 2018. "Determinants of Debt Structure in Ace Market Bursa Malaysia: A Panel Data Analysis," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 390-395:6.
- Wei, Wei & Song, Yan & Jin, Ruifeng, 2024. "The impact of tax digitalization on corporate salary structures," Finance Research Letters, Elsevier, vol. 64(C).
- Nadeem Ahmed Sheikh & Muhammad Azeem Qureshi, 2014. "Crowding-out or shying-away: impact of corporate income tax on capital structure choice of firms in Pakistan," Applied Financial Economics, Taylor & Francis Journals, vol. 24(19), pages 1249-1260, October.
- Pessarossi, Pierre & Weill, Laurent, 2013.
"Choice of corporate debt in China: The role of state ownership,"
China Economic Review, Elsevier, vol. 26(C), pages 1-16.
- Pessarossi, Pierre & Weill, Laurent, 2011. "Choice of corporate debt in China: The role of State ownership," BOFIT Discussion Papers 29/2011, Bank of Finland Institute for Emerging Economies (BOFIT).
- Jin, Xiaoye, 2021. "Corporate tax aggressiveness and capital structure decisions: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 75(C), pages 94-111.
- Mai, Nhat Chi, 2012. "Market timing, taxes and capital structure: evidence from Vietnam," OSF Preprints t3mvs, Center for Open Science.
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Keywords
Capital structure Tax shields Chinese listed companies Manufacturing firms;Statistics
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