Work

Tax Avoidance and Information Disclosure: Evidence From Income Tax Expense Reconciliations in China

Year: 2025

Type: article

Source: Accounting and Finance

DOI: 10.1111/acfi.70147

Authors: Che Chen, Hang Liu, Fei Lu

Institutions: Beijing Technology and Business University, Dongbei University of Finance and Economics

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funder: National Natural Science Foundation of China

Award: G2263353361

OpenAlex ID: W4416674843

FWCI: 5.401

Cites: 48

Cited by: 2

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