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Keywords: Tax aggressiveness
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2023) 25 (2): 125–144.
Published: 18 August 2022
...Hong Fan; Liqiang Chen Purpose The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging economy such as China. Design/methodology/approach The authors study a large sample...
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2022) 24 (1): 53–75.
Published: 16 March 2022
...Bill B. Francis; Xian Sun; Chia-Hsiang Weng; Qiang Wu Purpose The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness. Design/methodology/approach The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability...
