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Ownership structure and tax aggressiveness of Chinese listed companies
Tingting Ying
, Brian Wright,
Wei Huang
Department of Finance, Accounting and Economics
Research output
:
Journal Publication
›
Article
›
peer-review
33
Citations (Scopus)
Overview
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Dive into the research topics of 'Ownership structure and tax aggressiveness of Chinese listed companies'. Together they form a unique fingerprint.
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Keyphrases
A-shares
16%
Accounting Standards
16%
Aggressive Tax Planning
33%
Business Enterprise
16%
China
33%
Chinese Firms
100%
Controlling Factors
16%
Corporate Governance in Emerging Markets
16%
Corporate Tax Aggressiveness
33%
Data Required
16%
Design Methodology
16%
Firm Ownership
16%
Firm Ownership Structure
16%
Institutional Investors
33%
Listed Companies
16%
Negatively Associated
16%
Ownership Concentration
16%
Ownership Structure
100%
Planning Activity
16%
Policy Governance
16%
Political Connections
16%
Public Policy
16%
Shared Ownership
16%
Shareholders
16%
Shareholding
16%
State Control
33%
State Ownership
16%
State Shareholding
16%
Tax Aggressiveness
100%
Tax Planning
16%
Economics, Econometrics and Finance
Accounting Standards
14%
Corporate Governance
14%
Corporate Taxation
28%
Emerging Economies
14%
Institutional Investor
28%
Ownership
42%
Ownership Structure
100%
Public Policy
14%
Tax Planning
42%
Taxation
100%