The impact of tax avoidance on enterprise investment efficiency
Focusing on the economic consequences of tax avoidance, this paper tries to explore the impact of a company's tax avoidance, especially the correlation between tax avoidance and overinvestment, based on the conditions of the companies listed on the Shanghai & Shenzhen Stock Exchanges (A-sha...
Saved in:
| Published in: | Journal of discrete mathematical sciences & cryptography Vol. 21; no. 6; pp. 1293 - 1298 |
|---|---|
| Main Authors: | , |
| Format: | Journal Article |
| Language: | English |
| Published: |
Taylor & Francis
18-08-2018
|
| Subjects: | |
| Online Access: | Get full text |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Abstract | Focusing on the economic consequences of tax avoidance, this paper tries to explore the impact of a company's tax avoidance, especially the correlation between tax avoidance and overinvestment, based on the conditions of the companies listed on the Shanghai & Shenzhen Stock Exchanges (A-share companies). Our study reveals that a higher level of tax avoidance is associated with higher investment-cash flow sensitivity as well as a tendency to overinvest. This finding may be useful to enterprises when they choose their tax avoidance activities. |
|---|---|
| AbstractList | Focusing on the economic consequences of tax avoidance, this paper tries to explore the impact of a company's tax avoidance, especially the correlation between tax avoidance and overinvestment, based on the conditions of the companies listed on the Shanghai & Shenzhen Stock Exchanges (A-share companies). Our study reveals that a higher level of tax avoidance is associated with higher investment-cash flow sensitivity as well as a tendency to overinvest. This finding may be useful to enterprises when they choose their tax avoidance activities. |
| Author | Bailing, Jiang Rui, Ji |
| Author_xml | – sequence: 1 givenname: Jiang surname: Bailing fullname: Bailing, Jiang organization: R & D Department, Shanghai National Accounting Institute – sequence: 2 givenname: Ji surname: Rui fullname: Rui, Ji email: snaijerry@outlook.com organization: R & D Department, Shanghai National Accounting Institute |
| BookMark | eNp9kF9LwzAUxYNMcJt-BCFfoPUmbdrmSWX4Dwa-zOeQJTcYWZORlOm-vS2brz5dOJxzOPe3ILMQAxJyy6Bk0MEdyJaD4LLkwLqSCd7UUF-QOWeNLAAaMSPzyVNMpiuyyPkLQEjO5Jzcbz6R-n6vzUCjo4P-ofoQvdXBII2BYhgw7ZPPoyscMA_9qFB0zhuPwRyvyaXTu4w357skH89Pm9VrsX5_eVs9rgtTMRiKWljWdmg4Q-RNC21bG2u5q4ywdstRSybkuMgxuzW8sY1Fhg6hFq4TAqBaEnHqNSnmnNCpcVSv01ExUBMF9UdBTRTUmcKYezjlfHAx9fo7pp1Vgz7uYnJp_NJnVf1f8QuUNWYJ |
| CitedBy_id | crossref_primary_10_1080_23311975_2022_2143020 crossref_primary_10_22495_jgrv9i3art1 crossref_primary_10_3390_economies10100251 |
| Cites_doi | 10.1016/j.jpubeco.2008.09.004 10.1016/j.jacceco.2010.09.002 10.1016/j.jfineco.2005.02.002 10.1080/09720510.2004.10701137 10.1162/rest.91.3.537 10.1080/02522667.1980.10698662 10.2308/accr.2006.81.5.963 10.1016/j.jfineco.2006.05.005 10.1016/j.jpubeco.2004.08.003 |
| ContentType | Journal Article |
| Copyright | 2018 Taru Publications 2018 |
| Copyright_xml | – notice: 2018 Taru Publications 2018 |
| DBID | AAYXX CITATION |
| DOI | 10.1080/09720529.2018.1526404 |
| DatabaseName | CrossRef |
| DatabaseTitle | CrossRef |
| DatabaseTitleList | |
| DeliveryMethod | fulltext_linktorsrc |
| Discipline | Computer Science |
| EISSN | 2169-0065 |
| EndPage | 1298 |
| ExternalDocumentID | 10_1080_09720529_2018_1526404 1526404 |
| Genre | Articles |
| GroupedDBID | 0BK 0R~ 30N 4.4 AAAVI ABBKH ABCCY ABFIM ABJVF ABPEM ABPTK ABQHQ ABTAI ACGFS ACTIO ADCVX AEGYZ AEISY AEYOC AFOLD AGDLA AHDLD AIJEM AIRXU AKOOK ALMA_UNASSIGNED_HOLDINGS ALQZU AQRUH AVBZW BLEHA CCCUG DGEBU DKSSO EBS EJD E~A E~B FUNRP FVPDL GTTXZ H13 HZ~ H~P IPNFZ J9A KYCEM M4Z O9- P2P RIG RNANH ROSJB RTWRZ S-T SNACF TEJ TFT TFW TTHFI UT5 V1K AAYXX ABJNI ABXYU AWYRJ CITATION TDBHL |
| ID | FETCH-LOGICAL-c310t-45d178ec21ee2670774cdd2f3c5ddb2ea9159921f1dbc26d6de1efe045f855003 |
| IEDL.DBID | TFW |
| ISSN | 0972-0529 |
| IngestDate | Thu Nov 21 21:13:57 EST 2024 Tue Jul 04 18:19:44 EDT 2023 |
| IsPeerReviewed | true |
| IsScholarly | true |
| Issue | 6 |
| Language | English |
| LinkModel | DirectLink |
| MergedId | FETCHMERGED-LOGICAL-c310t-45d178ec21ee2670774cdd2f3c5ddb2ea9159921f1dbc26d6de1efe045f855003 |
| PageCount | 6 |
| ParticipantIDs | informaworld_taylorfrancis_310_1080_09720529_2018_1526404 crossref_primary_10_1080_09720529_2018_1526404 |
| PublicationCentury | 2000 |
| PublicationDate | 2018-08-18 |
| PublicationDateYYYYMMDD | 2018-08-18 |
| PublicationDate_xml | – month: 08 year: 2018 text: 2018-08-18 day: 18 |
| PublicationDecade | 2010 |
| PublicationTitle | Journal of discrete mathematical sciences & cryptography |
| PublicationYear | 2018 |
| Publisher | Taylor & Francis |
| Publisher_xml | – name: Taylor & Francis |
| References | CIT0010 CIT0001 CIT0012 CIT0011 Lihua Zhou (CIT0004) 2010; 18 Huijuan Han (CIT0003) 2009 Liansheng Yu (CIT0005) 2011; 30 Chen K-P. (CIT0008) 2005; 36 CIT0014 CIT0002 CIT0013 CIT0006 CIT0009 |
| References_xml | – ident: CIT0013 doi: 10.1016/j.jpubeco.2008.09.004 – ident: CIT0014 doi: 10.1016/j.jacceco.2010.09.002 – ident: CIT0010 doi: 10.1016/j.jfineco.2005.02.002 – ident: CIT0002 doi: 10.1080/09720510.2004.10701137 – ident: CIT0012 doi: 10.1162/rest.91.3.537 – ident: CIT0001 doi: 10.1080/02522667.1980.10698662 – volume: 18 start-page: 22 year: 2010 ident: CIT0004 publication-title: Guide of Sci–tech Magazine (Chinese version contributor: fullname: Lihua Zhou – volume: 36 start-page: 151 issue: 1 year: 2005 ident: CIT0008 publication-title: The RAND Journal of Economics contributor: fullname: Chen K-P. – ident: CIT0006 doi: 10.2308/accr.2006.81.5.963 – ident: CIT0011 doi: 10.1016/j.jfineco.2006.05.005 – year: 2009 ident: CIT0003 publication-title: Xiamen University contributor: fullname: Huijuan Han – volume: 30 start-page: 14 year: 2011 ident: CIT0005 publication-title: Era of Economic and Trade contributor: fullname: Liansheng Yu – ident: CIT0009 doi: 10.1016/j.jpubeco.2004.08.003 |
| SSID | ssj0059219 |
| Score | 2.1455438 |
| Snippet | Focusing on the economic consequences of tax avoidance, this paper tries to explore the impact of a company's tax avoidance, especially the correlation between... |
| SourceID | crossref informaworld |
| SourceType | Aggregation Database Publisher |
| StartPage | 1293 |
| SubjectTerms | Debt financing cost Investment-cash flow sensitivity Overinvestment Tax avoidance |
| Title | The impact of tax avoidance on enterprise investment efficiency |
| URI | https://www.tandfonline.com/doi/abs/10.1080/09720529.2018.1526404 |
| Volume | 21 |
| hasFullText | 1 |
| inHoldings | 1 |
| isFullTextHit | |
| isPrint | |
| link | http://sdu.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV07T8MwELagEwvlKcpLHlgNsfOwPaEKWnVioQi2yPFD6pIgkiJ-Pr44ltoBFhgjxVHy6c735Xz3HUI3gmXKu1BOVGLhmFFoIkSuiNOJrqTMfMSE1MDimT-9iccZyORMYy8MlFXCP7QLQhH9Xg3Orao2VsTdgeIMHFBBYZaAAT5F1iuCgua2t-jl_DXuxblkNKjtcUZgSezh-ekpW9FpS7t0I-rMx__wvgdof6CceBps5BDt2PoIjeM4Bzx49zG69yaDQ9ckbhzu1BdWn83KgF3gpsY21CeuWn9Xr84BiUVsew0KaOA8QS_z2fJhQYb5CkR7UteRLDeUC6sZtZYVPPFMUBvDXKpzYypmlfRcxyPoqKk0K0xhLLXOehLoQAYtSU_RqG5qe4ZwrnnFRapMYWWmuFSSKeqppXPOfzzjE3QbcS3fg4xGSaM66QBPCfCUAzwTJDfRL7s-f-HCsJEy_XXt-R_WXqA9uISsMRWXaNR9rO0V2m3N-rq3rG_-jMkn |
| link.rule.ids | 315,782,786,1455,1509,27933,27934,58021,59734,60523 |
| linkProvider | Taylor & Francis |
| linkToHtml | http://sdu.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV07T8MwED5BGWChPEV5emAN1M7D9oQQtCqidKEItsjxQ2JJEE0RPx9fHqgdYIE5cZR8uvN9Od99B3AuWKS8C8WB6ls8ZhQ6ECJWgdN9nUkZ-YiJqYHRI5-8iNsByuR898JgWSX-Q7taKKLaq9G5MRndlsRdouQMnlBhZZbACT5JhJKga54ch6ifPx0-t7txLBmt9fY4C3BN28Xz02OW4tOSeulC3Bl2_-ONt2CzYZ3kujaTbVix-Q5024kOpHHwXbjyVkPqxklSOFKqT6I-ileDpkGKnNi6RPF15u-qBDowt0hsJUOBPZx78DQcTG9GQTNiIdCe15VBFBvKhdWMWssS3vdkUBvDXKhjYzJmlfR0x0PoqMk0S0xiLLXOeh7oUAmtH-5DJy9yewAk1jzjIlQmsTJSXCrJFPXs0jnnP57xHly0wKZvtZJGSluB0gaeFOFJG3h6IBfhT8sqheHqeSNp-Ovawz-sPYP10fRhnI7vJvdHsIGXMIlMxTF0yve5PYHVmZmfVmb2BdFkzUs |
| linkToPdf | http://sdu.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV07T8MwELagSIiF8hTl6YE1UDsP2xOqaKMiUIVEEWyR44fUJaloivj5-JJYagdYYE4cJZ_ufF_Od98hdM1pJJ0LxYHsGzhm5CrgPJaBVX2VCxG5iAmpgfELm7zz4Qhkcga-FwbKKuEf2jZCEfVeDc4919ZXxN2C4gwcUEFhFocBPkkEiqBbMXcBy5n0NH3zm3EsKGnk9hgNYI1v4vnpMWvhaU28dCXspN1_eOE9tNtyTjxojGQfbZjiAHX9PAfcuvchunM2g5u2SVxaXMkvLD_LmQbDwGWBTVOgOFu4u2p5DsgsYlOLUEAH5xF6TUfT-3HQDlgIlGN1VRDFmjBuFCXG0IT1HRVUWlMbqljrnBopHNlxCFqic0UTnWhDjDWOBVrQQeuHx6hTlIU5QThWLGc8lDoxIpJMSEElcdzSWus-nrIeuvG4ZvNGRyMjXp60hScDeLIWnh4Sq-hnVZ3AsM20kSz8de3pH9Zeoe3nYZo9PUwez9AOXIEMMuHnqFN9LM0F2lzo5WVtZN9l7svv |
| openUrl | ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=The+impact+of+tax+avoidance+on+enterprise+investment+efficiency&rft.jtitle=Journal+of+discrete+mathematical+sciences+%26+cryptography&rft.au=Bailing%2C+Jiang&rft.au=Rui%2C+Ji&rft.date=2018-08-18&rft.pub=Taylor+%26+Francis&rft.issn=0972-0529&rft.eissn=2169-0065&rft.volume=21&rft.issue=6&rft.spage=1293&rft.epage=1298&rft_id=info:doi/10.1080%2F09720529.2018.1526404&rft.externalDocID=1526404 |
| thumbnail_l | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=0972-0529&client=summon |
| thumbnail_m | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=0972-0529&client=summon |
| thumbnail_s | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=0972-0529&client=summon |