The Effects of Regulatory Reforms on Corporate Tax Avoidance and Firm Value-Evidence from Split Share Structure Reform and Tax Law Reform in China
碩士 === 輔仁大學 === 會計學系碩士班 === 103 === This study investigates the effects of the two major policy changes in China-the split share structure reform in 2005 and the tax law reform in 2008 on Chinese firms’ tax avoidance activities. Moreover, it explores whether ownership structures-i.e., state controll...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6yyef4 |