Chief Financial officers power, institutional environment, and corporate effective tax rate: Evidence from China

Danlin Pu, Yun Hong, Ming Hsien Hsueh

研究成果: Article

摘要

In this study, we investigate how chief financial officers (CFOs) power and institutional environment influence corporate effective tax rates (ETRs). Using a sample of Chinese listed firms from 2004 to 2010, we find that firms with expert power or political power CFOs enjoy a low effective tax rate. Furthermore, CFOs expert power plays a more important function in reducing ETR in regions with a better institutional environment compared to those with less-developed institutions. CFOs political power is the most important factor in reducing ETR in regions with a less developed institutional environment than in those regions with a better institutional environment.

原文English
頁(從 - 到)S196-S213
期刊Emerging Markets Finance and Trade
51
DOIs
出版狀態Published - 2015 一月 30

All Science Journal Classification (ASJC) codes

  • Finance
  • Economics, Econometrics and Finance(all)

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