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Keywords: Information opacity
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Journal Articles
A theory of managerial tax aggression: evidence from China, 2008-2013 (9702 observations)
Available to Purchase
Journal:
Chinese Management Studies
Chinese Management Studies (2016) 10 (1): 12–40.
Published: 04 April 2016
... in stock price crashing. Information opacity worsens the situation by reinforcing the relationship. Policymakers should emphasize two aspects: market openness and tighter institutional monitoring. The evidence shown in this paper demonstrates that these two weaken the tax aggressiveness impact on risk...
