The impact of institutional cross‐ownership on corporate tax avoidance: evidence from Chinese listed firms

H Xiao, J Xi - Australian Accounting Review, 2023 - Wiley Online Library
This study investigates the relationship between institutional cross‐ownership and corporate
tax avoidance in Chinese listed firms. Our findings indicate that the tax avoidance …

The sustainable development trend in environmental, social, and governance issues and stakeholder engagement: Evidence from mergers and acquisitions in China

R Ma - Corporate Social Responsibility and Environmental …, 2023 - Wiley Online Library
This study investigates how potential target firms' environmental, social, and governance
(ESG) performance affects bid premiums during the merger and acquisition (M&A) process …