There is a widely held view that the performance of firms depends not only on the ability of
managers to exploit economic markets but also on their ability to succeed in political …

This study aims to obtain empirical evidence of the effect of political connections and
investment opportunity sets on tax avoidance. In addition, the use of corporate social …

This paper is about the comparison of capital and liability in the tax system. The results show
that capital and liability increase tax revenue. The applied methodology stands on the SM …

This paper is about the comparison of cost and liability in the tax system. The results show
that the liability increases the tax revenue and the costs decrease the tax revenue. The …

内容提要: 国有股权与公司价值之间的关系, 是学术界和实务界所共同关心的重大问题. 然而,
已有研究主要关注国有股权与公司业绩的关系, 但没有得到比较一致的研究结论 …

The goal of China's development by 2035 is the widespread formation of green production
and lifestyle. Enterprise is the most crucial micro subject in realizing a fundamental …

Enterprises are the market players for carbon reductions and carbon trading, and they are
also the significant driving force in a low-carbon economy and society. Using the data of A …

The objective of this research was to determine and analyze the influence of firm size,
profitability, leverage, earnings management on tax avoidance simultaneously and partially …

政治联系是中国资本市场国有上市公司中广泛存在的现象. 本文手工搜集了国有上市公司2004~
2008 年期间关键高管的政治联系数据, 采纳多维的政治联系度量方法, 实证研究了关键高管的 …