Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms

This paper investigates the value effect of tax avoidance and its underlying mechanisms among Chinese listed local government‐controlled (LG) firms. We show that tax avoidance does not promote firm value in LG firms with government ownership smaller than 40 percent and the above negative tunnelling...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Accounting and finance (Parkville) 2020-12, Vol.60 (5), p.4421-4465
Hauptverfasser:	Qu, Wenzhou, Kang, Shaoqing, Wang, Lihong
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysis Government business enterprises Government ownership Local government Related party transactions Saving Tax avoidance Tax evasion Tax planning Tunnelling Value effect
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!