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

被引：2

作者：

Chen, Chen ^{[1
]}

机构：

[1] Univ Auckland, Sch Business, Auckland 1, New Zealand

来源：

ACCOUNTING AND FINANCE | 2013年 / 53卷 / 04期

关键词：

Corporate governance; Government ownership; Tax aggressiveness; TAXATION;

D O I：

10.1111/acfi.12054

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In this article, I discuss several aspects of the paper by Chan etal. (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 etal. (2013). The fifth section investigates some possible extensions on tax research in the setting of China, while the sixth section concludes this discussion.

引用

页码：1053 / 1059

页数：7

共 15 条

[1]

[Anonymous], 2007, Journal of Accounting and Public Policy, DOI DOI 10.1016/J.JACCPUBPOL.2007.05.004

[2]

Armstrong S., 2010, J ACCOUNT ECON, V53, P391

[3] Government ownership, corporate governance and tax aggressiveness: evidence from China [J].