Daoguang Yang

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

#10 Huixindong St.

Chaoyang District

Beijing, 100029

China

SCHOLARLY PAPERS

4

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SSRN CITATIONS
Rank 42,547

SSRN RANKINGS

Top 42,547

in Total Papers Citations

9

CROSSREF CITATIONS

8

Scholarly Papers (4)

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 747 (40,874)
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 229 (163,491)

Abstract:

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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 278 (135,291)
Citation 1

Abstract:

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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
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
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of Memphis and University of Texas - Pan American

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Internal Controls, Risk Management, Cash Holdings, Corporate Spending