Executive cash compensation and tax aggressiveness of Chinese firms
We examine the influence of corporate compensation policies on firms’ tax aggressiveness in an emerging market where executive compensation is primarily in cash form. Based on a hand-collected dataset of 958 firm-year observations of Chinese listed firms for the 2006–2012 period, we find that firms...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer New York LLC
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |