Corruption, marketisation and corporate tax management in China: Evidence from listed firms
Most empirical research on the subject of tax management has emphasised the impact of internal corporate governance. Yet, the external governance mechanism regulating corporate behaviour is no less important, but far less studied. This study investigates how corruption and marketisation impact corpo...
Main Authors: | Zhang, C., Cheong, K.C., Rasiah, R. |
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Format: | Article |
Published: |
Malaysian Economic Association
2017
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Subjects: |
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