Tanya Y. H. Tang

Brock University

Associate Professor

500 Glenridge Ave.

St. Catherines, On L2S 3A1

Canada

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 29,863

SSRN RANKINGS

Top 29,863

in Total Papers Downloads

2,052

SSRN CITATIONS
Rank 35,326

SSRN RANKINGS

Top 35,326

in Total Papers Citations

6

CROSSREF CITATIONS

17

Scholarly Papers (9)

1.

Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China

The International Journal of Accounting, Forthcoming
Number of pages: 49 Posted: 19 Sep 2010 Last Revised: 30 May 2011
Tanya Y. H. Tang and Michael Firth
Brock University and Lingnan University - Department of Finance and Insurance
Downloads 986 (28,657)
Citation 3

Abstract:

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Book-Tax Differences, Earnings Management, Tax Management, China

2.

Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China

The International Journal of Accounting, Forthcoming
Number of pages: 45 Posted: 03 Jan 2008 Last Revised: 01 Oct 2011
Tanya Y. H. Tang and Michael Firth
Brock University and Lingnan University - Department of Finance and Insurance
Downloads 628 (53,061)

Abstract:

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book-tax-differences, earnings and tax management, earnings persistence, earnings quality, stock returns

3.

Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis

European Accounting Review, 24(3): 441-469
Number of pages: 49 Posted: 03 Jun 2014 Last Revised: 19 Oct 2017
Tanya Y. H. Tang
Brock University
Downloads 326 (115,967)
Citation 2

Abstract:

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book-tax conformity, earnings management, tax avoidance, IFRS, legal systems, capital market development

4.

The Value Implications of Tax Avoidance Across Countries

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 20 Oct 2017
Tanya Y. H. Tang
Brock University
Downloads 92 (343,756)

Abstract:

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firm value, investor protection, legal institutions, self-dealing, cross-country study, tax avoidance

5.

An Investigation of Tax-Related Corporate Political Activity in China: Evidence from Consumption Bribery

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 19 Oct 2020
Tanya Y. H. Tang
Brock University
Downloads 20 (636,100)

Abstract:

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corporate political activity, consumption bribery, tax burden, tax corruption, China

6.

Corporate Tax Avoidance and Annual Report Tone Ambiguity

Posted: 22 Mar 2021 Last Revised: 29 Mar 2021
Jin Lei, Tanya Y. H. Tang and Wei Wu
Brock University - Goodman School of Business, Brock University and Cal Poly Pomona

Abstract:

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tax avoidance; disclosure tone; mandatory disclosure; voluntary disclosure; textual analysis; readability

7.

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

Accounting Review, 92(2): 247-270
Posted: 07 Sep 2016 Last Revised: 19 Oct 2017
Tanya Y. H. Tang, Phyllis Mo and K. Hung Chan
Brock University, City University of Hong Kong (CityUHK) - Department of Accountancy and Lingnan University - Department of Accountancy

Abstract:

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Tax Sharing Reform; Tax Avoidance; Tax Collection; Intergovernmental Agency Conflicts; Local Fiscal Deficits

8.

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective

Journal of International Accounting Research, 15(3): 49-66.
Posted: 22 Apr 2016 Last Revised: 19 Oct 2017
K. Hung Chan, Phyllis Mo and Tanya Y. H. Tang
Lingnan University - Department of Accountancy, City University of Hong Kong (CityUHK) - Department of Accountancy and Brock University

Abstract:

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Tax avoidance; Tunneling; Firm value; Principal-principal agency conflicts

9.

Domestic Income Shifting by Chinese Listed Firms

The Journal of the American Taxation Association, Forthcoming
Posted: 14 Apr 2011
Terry J. Shevlin, Tanya Y. H. Tang and Ryan J. Wilson
University of California-Irvine, Brock University and University of Oregon

Abstract:

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Income Shifting, Tax Avoidance, Chinese Listed Firms, Intangibles, Equity Issuance