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• W2013118440 endingPage "1051" @default.
• W2013118440 startingPage "1029" @default.
• W2013118440 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." @default.
• W2013118440 created "2016-06-24" @default.
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• W2013118440 date "2013-09-05" @default.
• W2013118440 modified "2023-10-16" @default.
• W2013118440 title "Government ownership, corporate governance and tax aggressiveness: evidence from China" @default.
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• W2013118440 doi "https://doi.org/10.1111/acfi.12043" @default.
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