Discussion of 'Government ownership, corporate governance and tax aggressiveness: evidence from China’

Material TypeArticleLanguageEnglish
TitleDiscussion of 'Government ownership, corporate governance and tax aggressiveness: evidence from China’ Author(S)Chen Chen (Author)
Abstract  In this article, I discuss several aspects of the paper by Chan et al. (2013). After a brief introduction, the next three sections discuss the hypothesized links between government ownership, corporate governance, institutional factors and tax avoidance in Chan et al. (2013). The fifth section investigates some possible extensions on tax research in the setting of China, while the sixth section concludes this discussion ...Paginationp 1053-1060
SubjectManagementDescriptorsFinance
Journal TitleAccounting & Finance  
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