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Rui, Ji
Journal of physics. Conference series, 06/2019, Letnik: 1237, Številka: 2Journal Article
This paper aims to disclose the comprehensive effect of corporate tax avoidance on investment cash flow sensitivity. for this purpose, a number of enterprises listed on shanghai and shenzen stock exchanges (a-share enterprises) during 2009∼2015 were selected to explore the effect of corporate tax avoidance on the free cash flow of enterprises. in light of the preivous studies, an investment cash flow sensitivity model was created based on book-tax difference (btd), and the descriptive statistics were subjected to regression analysis. the research reveals that enterprises with a high level of tax avoidance have a high investment cash flow sensitivity; tax avoidance of an enterprise can directly increase the cash flow, and suppress the cash flow by raising the deferred financing cost. the research findings shed new light on the decision-making of corporate tax avoidance.
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Vir: Osebne bibliografije
in: SICRIS
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