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【With the same tag:【information risks】 Found 1 articles】
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| F275
ESG Ratings and Corporate Tax Avoidance: An Explanation Based on
Information Risks
and Tax Shield Effects
Li Lu
,
Liu Xuena
Corporate tax avoidance activities not only reduce investment efficiency and increase stock price crash risks, but also undermine the fairness of the tax system and affect government tax r...
First published at: Jul 03, 2025
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ESI
doi:
10.16538/j.cnki.jfe.20250422.302
Journal of Finance and Economics
, Vol. 51, Issue 07
, pp. 155 - 168
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Journal of Finance and Economics
Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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