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RSS订阅原创 论文笔记 | The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience
Chen H, Tang S, Wu D, et al. The Political Dynamics of Corporate Tax Avoidance: The Chinese ExperienceThe Political Dynamics of Tax Avoidance[J]. The Accounting Review, 2021.故事：One fundamental institution behind China’s economic growth has been the combin
2021-06-13 17:03:15
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原创 论文笔记 | The effect of tax avoidance crackdown on corporate innovation
Qin L A , Msm B , Ts C . The effect of tax avoidance crackdown on corporate innovation[J]. Journal of Accounting and Economics, 2020.这篇文章利用DID，研究了美国各州陆续制定addback statutes来避免企业税收转移后，对企业创新的影响。Addback statutesTo protect against the erosion of the state
2021-06-06 11:04:37
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原创 论文笔记 | Does Policy Uncertainty Affect Mergers and Acquisitions
Bonaime A , Gulen H , Ion M . Does Policy Uncertainty Affect Mergers and Acquisitions?[J]. Journal of Financial Economics, 2018, 129(3).这篇论文从整体和公司层面研究了政治不确定性如何影响企业并购，发现政治不确定性负面影响了企业并购。进一步，文章从为什么政治不确定会影响企业并购（基于政治不确定提升了延迟执行（实物期权）的价值、不确定性增加了公告期到完成期之间目标公司价值的波
2021-06-04 20:45:43
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原创 论文笔记 | Determinants of Cross-Border Mergers and Acquisitions
SIL, EREL, ROSE, et al. Determinants of Cross-Border Mergers and Acquisitions[J]. Journal of Finance, 2012.这篇论文从价值变化的角度研究跨境并购的决定因素，分别用国家层面、（上市）公司层面数据，以回归和图形检验方式，发现当收购方所在国家的汇率、证券市场价值、证券市场回报 比目标方所在国的更高时，更可能达成并购（表现为从0到1，和从1到N）。进一步地，这种效应在geographically close
2021-06-03 16:09:14
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原创 论文笔记 | China‘s Closed Pyramidal Managerial Labor Market
D Chen, Kim J B , Li O Z , et al. China’s Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk[J]. Accounting Review, 2017, 93(3).
2021-06-01 19:43:04
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