Government ownership, corporate governance and tax aggressiveness: evidence from China

Material TypeArticleLanguageEnglish
TitleGovernment ownership, corporate governance and tax aggressiveness: evidence from China Author(S)K. Hung Chan (Author)
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 ...Paginationp 1029-1052
SubjectManagementDescriptorsFinance
Journal TitleAccounting & Finance  
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