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|Title:||Government ownership, corporate governance and tax aggressiveness: Evidence from China||Author(s):||Chan, Koon Hung||Author(s):||Mo, P. L. L.
Zhou, A. Y.
|Issue Date:||2013||Publisher:||Wiley||Journal:||Accounting & Finance||Volume:||53||Issue:||4||Start page:||1029||End page:||1051||Abstract:||
This study investigates how government ownership and corporate governance influence a firm's tax aggressiveness. Using Chinese listed companies during 2003–2009, we find that compared with government-controlled firms, non-government-controlled firms pursue a more aggressive tax strategy. In particular, non-government-controlled firms with a higher percentage of the board shareholdings and with a CEO who also serves as the board chairman are more aggressive. For government-controlled firms, we find that board shareholding has an impact on tax aggressiveness and it does not differ between local and central government-controlled firms. However, local government-controlled firms in less developed regions where the implementation of corporate governance measures is generally less effective are more tax aggressive than those in other regions.
|URI:||https://repository.cihe.edu.hk/jspui/handle/cihe/1012||DOI:||10.1111/acfi.12043||CIHE Affiliated Publication:||No|
|Appears in Collections:||BHM Publication|
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