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Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms*
16 references·10 citing·37 second hopsampled
Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms* (2010)Ownership Concentration, State Ownership,…Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China (2009)Ownership concentration, fore…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)Public policy, political conn…Corporate governance, investor protection, and performance in emerging markets (2003)Corporate governance, investo…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…THE INFLUENCE OF ACTIVISM BY INSTITUTIONAL INVESTORS ON R&D. (2001)THE INFLUENCE OF ACTIVISM BY …Ownership structure and corporate performance (2001)Ownership structure and corpo…Empirical tax research in accounting (2001)Empirical tax research in acc…Investor protection and corporate governance (2000)Investor protection and corpo…Understanding the determinants of managerial ownership and the link between ownership and performance (1999)Understanding the determinant…Law and Finance (1998)Law and FinanceDeterminants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Taxes and Business Strategy: A Planning Approach (1991)Taxes and Business Strategy: …Taxes and firm size (1983)Taxes and firm sizestructure of company ownership and tax avoidance in Indonesia (2021)structure of company ownershi…Market liberalization and tax avoidance: Evidence from the Shanghai-Hong Kong Stock Connect Program in China (2020)Market liberalization and tax…Country-level governance, accounting standards, and tax avoidance: a cross-country study (2019)Country-level governance, acc…The effect of the general anti-avoidance rule on corporate tax avoidance in China (2018)The effect of the general ant…Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil (2017)Heterogeneity in earnings qua…Taxes and Firm Size: Political Cost or Political Power? A Meta-Regression Analysis (2015)Taxes and Firm Size: Politica…Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size (2013)Tax Effects of Book-Tax Confo…Institutional environment, ownership and firm taxation (2012)Institutional environment, ow…XBRL and Accruals: Empirical Evidence from China (2011)XBRL and Accruals: Empirical …Institutional environment, inside ownership and effective tax rate (2011)Institutional environment, in…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Large Shareholders and Corporate Control (1986)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)The Brain Gain of Corporate Boards: Evidence from China (2014)Corporate Governance in China: A Survey (2020)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Corporate Ownership Around the World (1999)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Specification Tests in Econometrics (1978)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)How do family ownership, control and management affect firm value? (2005)Boards: Does one size fit all☆ (2007)The Modern Corporation and Private Property (1933)The Structure of Corporate Ownership: Causes and Consequences (1985)Management ownership and market valuation (1988)Gender Diversity in the Boardroom and Firm Financial Performance (2007)Errors in Estimating Accruals: Implications for Empirical Research (2002)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation (2005)The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)Assurance on Sustainability Reports: An International Comparison (2009)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1998Law and Finance17,902 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1999Understanding the determinants of managerial ownership and the link between ownership and performance2,502 cited
  • 2001Ownership structure and corporate performance2,379 cited
  • 2003Corporate governance, investor protection, and performance in emerging markets2,227 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China1,241 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2001Empirical tax research in accounting956 cited
  • 1991Taxes and Business Strategy: A Planning Approach920 cited
  • 1983Taxes and firm size881 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia596 cited

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2001
THE INFLUENCE OF ACTIVISM BY INSTITUTIONAL INVESTORS ON R&D.
518 cited

Cited by

  • 2019Country-level governance, accounting standards, and tax avoidance: a cross-country study57 cited
  • 2012Institutional environment, ownership and firm taxation46 cited
  • 2013Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size46 cited
  • 2018The effect of the general anti-avoidance rule on corporate tax avoidance in China44 cited
  • 2011XBRL and Accruals: Empirical Evidence from China40 cited
  • 2017Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil28 cited
  • 2021structure of company ownership and tax avoidance in Indonesia22 cited
  • 2020Market liberalization and tax avoidance: Evidence from the Shanghai-Hong Kong Stock Connect Program in China22 cited
  • 2015Taxes and Firm Size: Political Cost or Political Power? A Meta-Regression Analysis21 cited
  • 2011Institutional environment, inside ownership and effective tax rate20 cited