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【With the same tag:【年报重述】 Found 1 articles】
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CORPORATE FINANCE
| F270
Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement
Wei Zhihua
,
Xiang Xueman
,
Xiao Manli
Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It als...
First published at: Mar 20, 2024
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ESI
doi:
10.16538/j.cnki.fem.20230409.202
Foreign Economics & Management
, Vol. 46, Issue 03
, pp. 88 - 105
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Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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