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Keywords: H26
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2025) 27 (1): 1–39.
Published: 12 November 2024
... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Dodd–Frank Act Stress tests Tax planning Tax avoidance Regulatory uncertainty G20 G28 H25 H26 M4 Banks are important intermediaries in corporate tax...
Includes: Supplementary data
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2022) 24 (1): 53–75.
Published: 16 March 2022
.../licences/by/4.0/legalcode . Managerial ability Tax aggressiveness Investment opportunities Reputation costs H26 M41 M12 The last two decades have witnessed steady increases in tax avoidance around the world. Accordingly, corporate tax avoidance has received considerable attention...
