| Issue |
SHS Web Conf.
Volume 154, 2023
2022 International Conference on Public Service, Economic Management and Sustainable Development (PESD 2022)
|
|
|---|---|---|
| Article Number | 02022 | |
| Number of page(s) | 6 | |
| Section | 2. Economic Management and Production Development Planning | |
| DOI | https://doi.org/10.1051/shsconf/202315402022 | |
| Published online | 11 January 2023 | |
Research on the Impact of Institutional Investors’ Shareholding on Corporate Tax Avoidance—An Empirical Analysis Based on STATA
School of Economics, Anhui University, Hefei 230031, China
* Corresponding author: 1719794424@qq.com
The relevant data of A-shares of listed companies from 2011 to 2020 were selected to study the relationship between institutional investors’ shareholding, financing constraints and corporate tax avoidance. The empirical results show that institutional investors’ shareholding has a significant negative effect on corporate tax avoidance, and financing constraints play a regulating role in it, which can alleviate the negative relationship between them. The study adds factors of financing constraints, enriches the relevant literature on the relationship between institutional investors’ shareholding and corporate tax avoidance, and is of great significance for the smooth operation of China’s capital market and the development of enterprises.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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