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Keywords: Tax avoidance
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Journal Articles
Executive pay bandwagon and stock price crash risk
Available to Purchase
Journal:
Nankai Business Review International
Nankai Business Review International (2021) 12 (4): 485–514.
Published: 10 July 2021
... corporate future stock price crash risk. Then, earnings management, tax avoidance and overinvestment are applied as the behavior choice of executive pay bandwagon to analyze the potential influencing channels. Findings Results indicate that the lower the executives’ pay is than the median pay level...
Journal Articles
Tax avoidance and firm value: evidence from China
Available to Purchase
Journal:
Nankai Business Review International
Nankai Business Review International (2014) 5 (1): 25–42.
Published: 25 February 2014
...Xudong Chen; Na Hu; Xue Wang; Xiaofei Tang Purpose – The purpose of this study is to examine whether corporate tax avoidance behavior increases firm value in Chinese context. A large number of studies conduct their designs on the consumption that tax avoidance represents wealth transfer from...
