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【With the same author name:【Ma Defang】 Found 2 articles】 /Page Order by: Asce Desc

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SPECIAL TOPIC | F270

Can the “Two-way Entry and Cross-serving” of Party Organizations Restrain Corporate Information Disclosure Violations?

Wang Mengkai, Liu Yilin, Li Liangwei, et al

The participation of Party organizations in governance through “two-way entry and cross-serving” is a special institutional arrangement of Chinese corporate governance. As the ...

First published at: Dec 20, 2022

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doi:10.16538/j.cnki.fem.20220905.201

Foreign Economics & Management, Vol. 44, Issue 12, pp. 19 - 34

CORPORATE FINANCE | F270

Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies

Hong Jinming, Wang Mengkai, Ma Defang

Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency prob...

First published at: Feb 20, 2022

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doi:10.16538/j.cnki.fem.20210831.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 52 - 68

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