Founding Family Ownership and Corporate Taz-Sheltering Activities: Evidence from China

摘要：

In this study, we investigate whether founding family ownership is systematically associated with tax-sheltering activities. We document evidence that family ownership is associated with more tax-sheltering activities and have lower ETR. Our results are consistent with the argument that family firms have more Type II agency problems and lower task risk in China, which in turn motivates the founding families to engage in more tax-sheltering activities to expropriate wealth from non-controlling shareholders for the benefits of founding families.

关键词： Family Ownership Taz-Sheltering Activities Font

作者: Lisheng Yu

作者单位: Accounting Department Management School,Xiamen University,Xiamen,P.R.China

会议类型: 国际会议

会议名称: 2009 6th International Conference on Service Systems and Service Management( 2009 第六届服务系统与服务管理国际会议)

会议地点: 厦门

会议语种:英文

页码: 841-845

在线出版日期: 2009-06-08（万方平台首次上网日期，不代表论文的发表时间）