Research on the Influence of Enterprise Tax Avoidance on Value Creation

Zhang, Qi and Xu, Liwen and Hao, Chengwei and Yang, Jie (2014) Research on the Influence of Enterprise Tax Avoidance on Value Creation. In: Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China.

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Abstract

This paper studies the relationship between corporate tax avoidance and value creation by using the data samples of A-share listed companies in China from 2014 to 2018. It is found that within a certain range, tax avoidance can enhance enterprise value, while beyond this range, it will reduce enterp

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:03
Last Modified: 17 Apr 2026 03:44
URI: http://eprints.eai.eu/id/eprint/42064

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