Can a not-for-profit minority institutional investor affect corporate tax avoidance? Evidence from China

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-05-27 DOI:10.1080/16081625.2024.2358077

Wen Wen, Fei Qiao, Jingli Feng, Huijie Hu

引用次数: 0

Abstract

We investigate the impact of the China Securities Investor Service Center (CSISC), a not-for-profit minority institutional investor, on corporate tax avoidance. Employing a difference-in-difference...

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非营利少数机构投资者能否影响企业避税？来自中国的证据

我们研究了中国证券投资者服务中心（CSISC）这一非营利性少数机构投资者对企业避税的影响。采用差分法（Difference...

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来源期刊

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.