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Keywords: State-owned firms
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Journal Articles
Experiential learning, institutional quality and Chinese state-owned firms’ cross-border acquisitions
Available to Purchase
Journal:
Nankai Business Review International
Nankai Business Review International (2023) 14 (3): 448–481.
Published: 19 May 2023
...Jingyu Jia; Ping Wu Purpose State-owned firms play important roles in Chinese cross-border acquisition (CBA) activities. However, compared with private firms, state-owned firms have a lower likelihood of acquisition completion and take longer to complete a deal. This paper aims to determine why...
Journal Articles
Institutional environment, inside ownership and effective tax rate
Available to Purchase
Journal:
Nankai Business Review International
Nankai Business Review International (2011) 2 (4): 348–357.
Published: 04 October 2011
... for non‐state‐owned firms. Originality/value The paper presents the first study of the impact of inside ownership and institutional environment on corporate effective tax rate in China. H1. A firm pays higher/lower tax when it is located in a region with more/less developed market and legal...
