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Applied Economics Letters Volume 30, 2023 - Issue 10
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Research Article

Soft tax administration and company investment

Jiawei Zhanga School of Finance, Zhongnan University of Economics and Law, Wuhan, Hubei, ChinaView further author information
,
Yiying Wangb School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan, Hubei, ChinaCorrespondence[email protected]
View further author information
,
Dangdang Cuib School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan, Hubei, ChinaView further author information
&
Gongjin Hub School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan, Hubei, ChinaView further author information
Pages 1347-1352 | Published online: 15 Mar 2022

References

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  • Kaplan, S. N., and L. Zingales. 1997. “Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints.” Quarterly Journal of Economics 112 (1): 169–215. doi:10.1162/003355397555163.
  • Richardson, S. 2006. “Over-investment of Free Cash Flow.” Review of Accounting Studies 11 (2–3): 159–189. doi:10.1007/s11142-006-9012-1.
  • Wang, P., A. Zhou, and Y. Wang. 2021. “Corporate Tax Integrity and the Cost of Debt: Evidence from China.” Emerging Markets Finance and Trade 1–10. doi:10.1080/1540496X.2021.1921731.

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