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...
| Main Author: | Junbo, Er |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
|
| Subjects: | |
| Online Access: | https://eprints.nottingham.ac.uk/70691/ |
Similar Items
Credit Ratings and Capital Structure in Chinese Listed Companies
by: WANG, QIAN
Published: (2017)
by: WANG, QIAN
Published: (2017)
Determinants of Capital Structure:
The Case of Chinese Listed Companies
by: Li, Ying
Published: (2006)
by: Li, Ying
Published: (2006)
Determinants of Capital Structure: The Case of Chinese Listed Companies
by: Li, Ying
Published: (2006)
by: Li, Ying
Published: (2006)
Determinants of Capital Structure: An empirical study of UK firms
by: Chen, Lujie
Published: (2007)
by: Chen, Lujie
Published: (2007)
The determinants of Capital Structure: a comparison between small-cap and large-cap US firms
by: Gembali, Ravi Raj
Published: (2018)
by: Gembali, Ravi Raj
Published: (2018)
Impact of Credit Rating on Capital Structure Decision: Evidence from China
by: Xu, Xinyi
Published: (2018)
by: Xu, Xinyi
Published: (2018)
A Synopsis of Tax Accounting and Livestock in Australia: Insights from the Wade Case
by: Fullarton, Lex, et al.
Published: (2024)
by: Fullarton, Lex, et al.
Published: (2024)
Personal income tax in Malaysia: compliance cost and compliance behaviour of taxpayers
by: Koi, Chia Yee
Published: (2022)
by: Koi, Chia Yee
Published: (2022)
Determinants of Capital Structure: Empirical Evidence from US Firm Panel Data
by: CHEN, YUTING
Published: (2017)
by: CHEN, YUTING
Published: (2017)
Corporate governance and tax strategies in Chinese listed firms
by: Ying, Tingting
Published: (2015)
by: Ying, Tingting
Published: (2015)
Tax Accounting for Livestock: Mother or meat/Capital or revenue?
by: Fullarton, Lex, et al.
Published: (2021)
by: Fullarton, Lex, et al.
Published: (2021)
Tax Accounting for Livestock: Mother or Meat/Capital or Revenue?
by: Fullarton, Lex, et al.
Published: (2020)
by: Fullarton, Lex, et al.
Published: (2020)
What determine firms’ capital structure in China?
by: Chen, Jian, et al.
Published: (2014)
by: Chen, Jian, et al.
Published: (2014)
Determinants of Capital Structure: Panel Data Evidence from UK Firms
by: Li, Rui
Published: (2008)
by: Li, Rui
Published: (2008)
Seize the moment: opportunism in Australian capital markets
by: Koh, S., et al.
Published: (2011)
by: Koh, S., et al.
Published: (2011)
Zone Tax Offset: Submission no.1 and Response no. DR 102
by: Fullarton, Lex
Published: (2019)
by: Fullarton, Lex
Published: (2019)
The factor affect leverage of listed construction companies /
Muhammad Ikmal Hakim Saidun Bakri
by: Saidun Bakri, Muhammad Ikmal Hakim
Published: (2018)
by: Saidun Bakri, Muhammad Ikmal Hakim
Published: (2018)
On-the-job search, precationary savings and the progressivity of income taxes
by: Moon, Sungwon
Published: (2021)
by: Moon, Sungwon
Published: (2021)
Essays on Chinese corporate tax avoidance
by: Lin, Jue
Published: (2018)
by: Lin, Jue
Published: (2018)
Tax and the Electric Car: An Australian case study
by: Fullarton, Alexander
Published: (2018)
by: Fullarton, Alexander
Published: (2018)
A Perception on Post Implementation of Self Assessment Tax System on Selected Companies in East Coast Malaysia
by: Baba, Zaharah Salwati
Published: (2008)
by: Baba, Zaharah Salwati
Published: (2008)
Capital structure dynamics and financing decisions of Chinese listed companies
by: Zhao, Yuan
Published: (2019)
by: Zhao, Yuan
Published: (2019)
A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
by: Wodjin, Christina
Published: (2018)
by: Wodjin, Christina
Published: (2018)
Tax evasion by business income taxpayers in Klang Valley
Malaysia
by: Wee@Alan Wee, Ching Hua
Published: (2020)
by: Wee@Alan Wee, Ching Hua
Published: (2020)
Determinants of income tax compliance intention among sole proprietors and partners
by: Tan, Sheau Hui
Published: (2023)
by: Tan, Sheau Hui
Published: (2023)
Determinants of tax non-compliance behaviour of business income earners in Shah Alam
by: Zahrul Zaid, Abdul Wahab
Published: (2017)
by: Zahrul Zaid, Abdul Wahab
Published: (2017)
Examination of capital structure decisions: evidence from UK listed firms
by: Fan, Jiahui
Published: (2010)
by: Fan, Jiahui
Published: (2010)
Determinants of leverage: an analysis of consumer firms listed in KLSE / Wan Nur Syahizan Wan Ishak
by: Wan Ishak, Wan Nur Syahizan
Published: (2010)
by: Wan Ishak, Wan Nur Syahizan
Published: (2010)
Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs
by: Abdul-Jabbar, Hijattulah
Published: (2009)
by: Abdul-Jabbar, Hijattulah
Published: (2009)
Determinants of Islamic bank's leverage ratio in Malaysia / Noor Fadhzana Mohd Noor
by: Mohd Noor, Noor Fadhzana
Published: (2018)
by: Mohd Noor, Noor Fadhzana
Published: (2018)
The impact of corporate governance characteristic on tax compliance
among public listed companies in Malaysia
by: Azniyati, Md Ralib
Published: (2018)
by: Azniyati, Md Ralib
Published: (2018)
Comparison on customer perception on Goods and Services Tax (GST) of lower and middle income earners in Kota Bharu and Kuala Terengganu / Idahazwani Junus and Nur Hidayah Zainuddin
by: Junus, Idahazwani, et al.
Published: (2014)
by: Junus, Idahazwani, et al.
Published: (2014)
Factors influencing the intention to use final tax among employment income's taxpayers in Klang Valley, Malaysia
by: Syarizan, Ramli
Published: (2017)
by: Syarizan, Ramli
Published: (2017)
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
by: Chik Mun, Keen
Published: (2023)
by: Chik Mun, Keen
Published: (2023)
Capital structure of Chinese listed SMEs: an agency theory perspective
by: Huang, Wei, et al.
Published: (2016)
by: Huang, Wei, et al.
Published: (2016)
Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.]
by: Sikayu, Susan Hydra, et al.
Published: (2020)
by: Sikayu, Susan Hydra, et al.
Published: (2020)
Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
by: Ya'u, Abba
Published: (2017)
by: Ya'u, Abba
Published: (2017)
The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
by: Jinming, Wu
Published: (2022)
by: Jinming, Wu
Published: (2022)
The impact of financial ratio towards performance domestic bank in Malaysia after merger and acquisition / Siti Fatimah Hassim
by: Hassim, Siti Fatimah
Published: (2017)
by: Hassim, Siti Fatimah
Published: (2017)
Tax fraud indicators / Rohaya Md Noor … [et al.]
by: Md Noor, Rohaya, et al.
Published: (2012)
by: Md Noor, Rohaya, et al.
Published: (2012)
Similar Items
-
Credit Ratings and Capital Structure in Chinese Listed Companies
by: WANG, QIAN
Published: (2017) -
Determinants of Capital Structure:
The Case of Chinese Listed Companies
by: Li, Ying
Published: (2006) -
Determinants of Capital Structure: The Case of Chinese Listed Companies
by: Li, Ying
Published: (2006) -
Determinants of Capital Structure: An empirical study of UK firms
by: Chen, Lujie
Published: (2007) -
The determinants of Capital Structure: a comparison between small-cap and large-cap US firms
by: Gembali, Ravi Raj
Published: (2018)