Pang, Ming and Zhao, Mengzhen (2015) The Relationship between Earnings Manipulation and Tax Avoidance under the Different Book-Tax Difference. In: Proceedings of the International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2022, 17-19 June 2022, Qingdao, China.
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Abstract
It is inevitable for state-owned enterprises to manipulate profits or avoid taxes in order to maximize their interests. How do managers make strategic choices in different situations? This paper selects the sample data of A-share listed State-Owned SMEs (small and medium-sized enterprises) from 2015
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 15:43 |
| Last Modified: | 17 Apr 2026 04:57 |
| URI: | http://eprints.eai.eu/id/eprint/40571 |
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