Government ownership, corporate governance and tax aggressiveness : Evidence from China
Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Author(s)
Related Research Unit(s)
Detail(s)
| Original language | English |
|---|---|
| Pages (from-to) | 1029-1051 |
| Journal / Publication | Accounting and Finance |
| Volume | 53 |
| Issue number | 4 |
| Online published | 5 Sep 2013 |
| Publication status | Published - Dec 2013 |
Link(s)
Abstract
This study investigates how government ownership and corporate governance influence a firm's tax aggressiveness. Using Chinese listed companies during 2003-2009, we find that compared with government-controlled firms, non-government-controlled firms pursue a more aggressive tax strategy. In particular, non-government-controlled firms with a higher percentage of the board shareholdings and with a CEO who also serves as the board chairman are more aggressive. For government-controlled firms, we find that board shareholding has an impact on tax aggressiveness and it does not differ between local and central government-controlled firms. However, local government-controlled firms in less developed regions where the implementation of corporate governance measures is generally less effective are more tax aggressive than those in other regions. © 2013 AFAANZ.
Research Area(s)
- Corporate governance, Government ownership, Tax aggressiveness
Citation Format(s)
Government ownership, corporate governance and tax aggressiveness : Evidence from China. / Chan, K. Hung; Mo, Phyllis L. L.; Zhou, Amy Y.
In: Accounting and Finance, Vol. 53, No. 4, 12.2013, p. 1029-1051.Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
