The Impact of Corporate Income Tax on Asset-liability Ratio: An Empirical Study of Chinese Listed Companies
This paper examines the impact of corporate income tax on capital structure. 2014 saw the State Council issued "Several Opinions on Further Promoting the Healthy Development of the Capital Market" (referred to as the New Article 9), which made the following recommendations on corporate inc...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2022
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| Online Access: | https://eprints.nottingham.ac.uk/70691/ |