Fintech development, corporate tax avoidance and firm value
We examine the relationship between fintech development and tax avoidance, as well as investigate whether this relationship has an impact on firm value. Using the data from Chinese A-listed firms, we provide evidence that fintech development increases tax avoidance, which facilitates firm value. Mor...
| Main Authors: | , , , , |
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| Format: | Journal Article |
| Published: |
2025
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| Online Access: | http://hdl.handle.net/20.500.11937/97482 |