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- W2392022351 abstract "This paper divides CFOs' management capabilities into four different dimensions:organization capability,professional capability,political capability and ownership capability.Empirical results show that the higher the CFOs' organization capability,professional capability,political capability,the higher the enterprises' value;the lower the tax burden level,the higher the enterprises' value.But the higher the CFOs' ownership capability,the lower the enterprises' value,this may be due to the trench effect." @default.
- W2392022351 created "2016-06-24" @default.
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- W2392022351 date "2015-01-01" @default.
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- W2392022351 title "CFOs' Management Capabilities,Tax Burden Level and Value of Enterprises" @default.
- W2392022351 hasPublicationYear "2015" @default.
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