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Controlling shareholders' tax incentives and related party transactions · Study

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ArticleControlling shareholders' tax incentives and related party transactions

Heesun Chung2019

Article2019

Controlling shareholders' tax incentives and related party transactions

Heesun Chung · Sunhwa Choi · Woon‐Oh Jung

17 citations·0/0 files stored·Pacific-Basin Finance Journal

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Corporate Finance and Governance Auditing, Earnings Management, Governance Corporate Taxation and Avoidance

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References

1960The Problem of Social Cost 1976Markets and Hierarchies: Analysis and Antitrust Implications.1999Corporate Ownership Around the World 2008The law and economics of self-dealing 2000Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups 2000Tunneling 2002Ferreting out Tunneling: An Application to Indian Business Groups 2010Tunneling through intercorporate loans: The China experience☆

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2020Controlling Shareholders' Tax Incentives and Classification Shifting*2023Major-customer geographic proximity and supplier trade credit: empirical evidence from China

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Year2019

Typearticle

Published2019-07-19

VenuePacific-Basin Finance Journal

ISSN-L0927-538X

Languageen

Citations17

Files0 public / 0

ShelfCorporate Finance and Governance

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doi10.1016/j.pacfin.2019.101181

openalex_workW2962677781

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