Do multiple large shareholders affect tax avoidance? Evidence from China
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DOI: 10.1016/j.iref.2019.12.009
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More about this item
Keywords
Multiple large shareholders; Tax avoidance; Agency problems;All these keywords.
JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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