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Home  >  Same Tag Articles
【With the same tag:【现金持有价值】 Found 2 articles】     /Page   Order by:   Asce   Desc   
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  公司财务  |  F270
The Effect of Promotion on the Value of Excess Cash Holdings: Evidence from SOEs in China
Liu Meng, Zhang Chenyu, Ye Chengang, et al
On the basis of the optimal sequence financing theory and the agency theory, this paper examines how external investors react to the promotion incentive behavior of SOE executives from the...
First published at: Feb 01, 2020
View: HTML | PDF | Download PDF(668.0 KB) | ESI
doi:10.16538/j.cnki.fem.20191225.002
Foreign Economics & Management, Vol. 42, Issue 02, pp. 97 - 110
    |  F272.5
Appropriation of Private Interests or Forced by Existence:The Net Effects of Tax Avoidance on the Value of Cash Holdings
Chen Shenglan, Jia Siyuan
The research based on developed capital markets shows that companies are mainly motivated by the appropriation of private interests of executives to carry out tax avoidance to save cash. H...
First published at: Dec 01, 2016
View: HTML | PDF | Download PDF(583.2 KB) | ESI
Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 06, pp. 54 - 65

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Journal of Finance and Economics
Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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