The Impact of Institutional Ownership on Corporate Tax Avoidance in China: An Empirical Test Using Quantile Regression
Using data from Chinese A-share listed companies from 2007 to 2022, we employ quantile regression to examine the impact of institutional ownership on corporate tax avoidance. The findings demonstrate that institutional ownership significantly reduces extreme short-term tax avoidance behavior by comp...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Wiley
2025-01-01
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| Series: | Discrete Dynamics in Nature and Society |
| Online Access: | http://dx.doi.org/10.1155/ddns/9924040 |
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