Matches in SemOpenAlex for { <https://semopenalex.org/work/W2796347114> ?p ?o ?g. }
- W2796347114 endingPage "1556" @default.
- W2796347114 startingPage "1517" @default.
- W2796347114 abstract "Abstract This study examines the impact of tax avoidance on the cost of debt using a natural experiment in China. Existing literatures identify two channels about how debt holders perceive tax avoidance behaviour. But there is no census on why and when one channel prevails or dominates the other one. Using China's New Regulation on bonds issuance in 2015 as a natural experiment, we find a negative (positive) association exists between tax avoidance and the cost of debt before (after) the New Regulation. We also find that both going public and state ownership have significant impacts on the tax avoidance and cost of debt relationship. Our findings suggest that debt holders’ perception on tax avoidance behaviour varies with external corporate governance regulations." @default.
- W2796347114 created "2018-04-13" @default.
- W2796347114 creator A5004892783 @default.
- W2796347114 creator A5005067735 @default.
- W2796347114 creator A5046685384 @default.
- W2796347114 date "2017-12-01" @default.
- W2796347114 modified "2023-09-30" @default.
- W2796347114 title "Tax avoidance and cost of debt: evidence from a natural experiment in China" @default.
- W2796347114 cites W1512016191 @default.
- W2796347114 cites W1963563895 @default.
- W2796347114 cites W1984278336 @default.
- W2796347114 cites W2013118440 @default.
- W2796347114 cites W2056389604 @default.
- W2796347114 cites W2060563930 @default.
- W2796347114 cites W2082086429 @default.
- W2796347114 cites W2088410979 @default.
- W2796347114 cites W2131944785 @default.
- W2796347114 cites W2162012454 @default.
- W2796347114 cites W2321192248 @default.
- W2796347114 cites W2603129303 @default.
- W2796347114 cites W2801593714 @default.
- W2796347114 cites W3022028214 @default.
- W2796347114 cites W3121812953 @default.
- W2796347114 cites W3122071409 @default.
- W2796347114 cites W3122286732 @default.
- W2796347114 cites W3122497925 @default.
- W2796347114 cites W3122691203 @default.
- W2796347114 cites W3123186395 @default.
- W2796347114 cites W3123452386 @default.
- W2796347114 cites W3123491384 @default.
- W2796347114 cites W3123496271 @default.
- W2796347114 cites W3123648663 @default.
- W2796347114 cites W3123831793 @default.
- W2796347114 cites W3123872135 @default.
- W2796347114 cites W3124112088 @default.
- W2796347114 cites W3124595561 @default.
- W2796347114 cites W3124599649 @default.
- W2796347114 cites W3124788320 @default.
- W2796347114 cites W3124871150 @default.
- W2796347114 cites W3125499115 @default.
- W2796347114 cites W3125558204 @default.
- W2796347114 cites W3125748343 @default.
- W2796347114 cites W3125792879 @default.
- W2796347114 cites W4233420185 @default.
- W2796347114 doi "https://doi.org/10.1111/acfi.12328" @default.
- W2796347114 hasPublicationYear "2017" @default.
- W2796347114 type Work @default.
- W2796347114 sameAs 2796347114 @default.
- W2796347114 citedByCount "18" @default.
- W2796347114 countsByYear W27963471142018 @default.
- W2796347114 countsByYear W27963471142019 @default.
- W2796347114 countsByYear W27963471142020 @default.
- W2796347114 countsByYear W27963471142021 @default.
- W2796347114 countsByYear W27963471142022 @default.
- W2796347114 countsByYear W27963471142023 @default.
- W2796347114 crossrefType "journal-article" @default.
- W2796347114 hasAuthorship W2796347114A5004892783 @default.
- W2796347114 hasAuthorship W2796347114A5005067735 @default.
- W2796347114 hasAuthorship W2796347114A5046685384 @default.
- W2796347114 hasConcept C100001284 @default.
- W2796347114 hasConcept C10138342 @default.
- W2796347114 hasConcept C105795698 @default.
- W2796347114 hasConcept C120527767 @default.
- W2796347114 hasConcept C144133560 @default.
- W2796347114 hasConcept C162324750 @default.
- W2796347114 hasConcept C17744445 @default.
- W2796347114 hasConcept C191935318 @default.
- W2796347114 hasConcept C199539241 @default.
- W2796347114 hasConcept C33923547 @default.
- W2796347114 hasConcept C49630185 @default.
- W2796347114 hasConcept C514942387 @default.
- W2796347114 hasConcept C551662922 @default.
- W2796347114 hasConcept C556758197 @default.
- W2796347114 hasConceptScore W2796347114C100001284 @default.
- W2796347114 hasConceptScore W2796347114C10138342 @default.
- W2796347114 hasConceptScore W2796347114C105795698 @default.
- W2796347114 hasConceptScore W2796347114C120527767 @default.
- W2796347114 hasConceptScore W2796347114C144133560 @default.
- W2796347114 hasConceptScore W2796347114C162324750 @default.
- W2796347114 hasConceptScore W2796347114C17744445 @default.
- W2796347114 hasConceptScore W2796347114C191935318 @default.
- W2796347114 hasConceptScore W2796347114C199539241 @default.
- W2796347114 hasConceptScore W2796347114C33923547 @default.
- W2796347114 hasConceptScore W2796347114C49630185 @default.
- W2796347114 hasConceptScore W2796347114C514942387 @default.
- W2796347114 hasConceptScore W2796347114C551662922 @default.
- W2796347114 hasConceptScore W2796347114C556758197 @default.
- W2796347114 hasIssue "5" @default.
- W2796347114 hasLocation W27963471141 @default.
- W2796347114 hasOpenAccess W2796347114 @default.
- W2796347114 hasPrimaryLocation W27963471141 @default.
- W2796347114 hasRelatedWork W1991668648 @default.
- W2796347114 hasRelatedWork W2005116069 @default.
- W2796347114 hasRelatedWork W2098274125 @default.
- W2796347114 hasRelatedWork W2369021417 @default.
- W2796347114 hasRelatedWork W2734561794 @default.
- W2796347114 hasRelatedWork W2950777961 @default.
- W2796347114 hasRelatedWork W3025372296 @default.