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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
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.
DOI: 10.1111/acfi.12043
CIHE Affiliated Publication: No
Appears in Collections:BHM Publication

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