Does corporate tax planning mitigate financial constraints? Evidence from China
We hypothesize that tax planning behaviour mitigates a firm's financial constraints, and this effect is more pronounced in non-state-owned enterprises and big firms compared to their counterparts. We use data for Chinese listed firms during the period 2010–2018 to test the hypotheses, based on...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
John Wiley and Sons Ltd
2021
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| Subjects: | |
| Online Access: | https://onlinelibrary-wiley-com.access.library.msu.ac.zw/doi/epdf/10.1002/ijfe.2433 http://hdl.handle.net/11408/4118 |
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