How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China

IF 0.9 Q3 BUSINESS, FINANCE

Journal of International Accounting Research Pub Date : 2020-06-01 DOI:10.2308/jiar-19-046

Hsihui Chang, X. Dai, Yurun He, Maolin Wang

引用次数: 10

Abstract

This paper investigates how effective internal control protects shareholders' welfare in the context of corporate tax avoidance. Prior literature documents a positive association between internal c...

查看原文本刊更多论文

内部控制如何保护股东福利:来自中国避税的证据

本文研究了在企业避税背景下，有效的内部控制如何保护股东福利。先前的文献表明，内部c…

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of International Accounting Research BUSINESS, FINANCE-

CiteScore

1.40

自引率

16.70%

发文量