Daoguang Yang

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

#10 Huixindong St.

Chaoyang District

Beijing, 100029

China

SCHOLARLY PAPERS

2

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CITATIONS
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1

Scholarly Papers (2)

1.

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Number of pages: 52 Posted: 06 Aug 2015 Last Revised: 22 Sep 2015
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 433 (65,299)
Citation 1

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, Forthcoming, doi:10.2308/atax-52408
Number of pages: 58 Posted: 29 Dec 2018 Last Revised: 16 Mar 2019
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 85 (292,686)

Abstract:

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Tax Avoidance; Internal Control; COSO Framework; Quantile Regression