Daoguang Yang

University of International Business and Economics (UIBE)-Business School

#10 Huixindong St.

Chaoyang District

Beijing, 100029

China

  • University of International Business and Economics (UIBE)-Business School

SCHOLARLY PAPERS

4

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SSRN CITATIONS
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Top 56,540

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2

CROSSREF CITATIONS

8

Scholarly Papers (4)

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1.

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Downloads 824 ( 34,844)
Citation 5

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Number of pages: 52 Posted: 06 Aug 2015 Last Revised: 17 Nov 2020
Hanwen Chen, Song Tang, Donghui Wu and Daoguang Yang
University of International Business and Economics, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and University of International Business and Economics (UIBE)-Business School
Downloads 704 (42,602)
Citation 6

Abstract:

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Political cycle, Tax avoidance, Agency problem

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

The Accounting Review
Number of pages: 50 Posted: 18 Mar 2021
Hanwen Chen, Song Tang, Donghui Wu and Daoguang Yang
University of International Business and Economics, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and University of International Business and Economics (UIBE)-Business School
Downloads 120 (276,081)

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Political cycle; Tax avoidance; Agency problem

2.

The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China

The Journal of the American Taxation Association, 2020, 42 (1): 23-55
Number of pages: 58 Posted: 29 Dec 2018 Last Revised: 18 Mar 2020
Hanwen Chen, Daoguang Yang, Xinmin Zhang and Nan Zhou
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of International Business and Economics (UIBE) - Business School and University of Cincinnati - Lindner College of Business
Downloads 243 (149,785)

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Tax Avoidance; Internal Control; COSO Framework; Quantile Regression

3.

The Effect of International Takeover Laws on Corporate Resource Adjustments: Market Discipline And/Or Managerial Myopia?

Journal of International Business Studies, 2020, Volume 51, 1773-1477.
Posted: 01 Oct 2020 Last Revised: 31 Dec 2020
James N. Cannon, Bingbing Hu, Jay Junghun Lee and Daoguang Yang
Utah State University, School of Accountancy, Hong Kong Baptist University (HKBU), University of Massachusetts Boston and University of International Business and Economics (UIBE)-Business School

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takeover laws, resource adjustments, market discipline, managerial myopia, short-termism, cost asymmetry

4.

Internal Controls, Risk Management, and Cash Holdings

Journal of Corporate Finance, Vol. 64, 2020
Posted: 26 Aug 2020
Hanwen Chen, Daoguang Yang, Joseph H. Zhang and Haiyan Zhou
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of Memphis and University of Texas - Pan American

Abstract:

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Internal Controls, Risk Management, Cash Holdings, Corporate Spending