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融资约束对企业避税行为的异质性影响——来自上市公司的证据
Authors
张海峰
张睿
张铭洪
Publication date
1 January 2018
Publisher
Doi
Cite
Abstract
本文使用我国上市公司2008-2016年数据,对融资约束和企业避税程度的关系进行实证研究,并通过内生性检验和稳健性检验证明:融资约束企业的避税程度显著高于融资不受约束的企业,融资约束对企业避税情况的影响更多发生在经济欠发达地区、非国有企业以及新兴行业中
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Xiamen University Institutional Repository
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oai:dspace.xmu.edu.cn:2288/172...
Last time updated on 10/06/2020