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Keywords: M12
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2026) 28 (2): 145–166.
Published: 29 January 2026
... change G30 G38 M12 Regulations add significant fixed costs to businesses (Ince & Ozsoylev, 2024). As indicated by Kalmenovitz (2023) and Ince (2024) , regulatory compliance is expensive and sticky, suggesting significant economic implications. Strategic change, according...
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...
