Explanipedia

Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence Open

Kenny Z. Lin, Shijie Yang, Hong Zou · 2025

Value-Relevance of Accounting Information: Exploring Alternative Metrics Open

Ni Li, Liang Hu, Kenny Z. Lin · 2025

SUMMARIES OF PAPERS IN THIS ISSUE Open

Chun‐An Cheng, Chih‐Chieh Hsieh, Kenny Z. Lin · 2024

revious research suggest that value-added taxes' (VAT's) third-party reporting and paper trails self-enforce VAT collection (Pomeranz 2015).However, it is unclear whether this third-party information of VAT deters income tax avoidance.Our …

Do Auditors Respond to Corporate Tax Enforcement? Evidence from Earnings Management Through Tax Expenses Open

Kenny Z. Lin, Zhenyang Shi, Fang Zhang · 2024

VAT Adoption and Corporate Income Tax Avoidance Open

Agnes Cheng, Chih‐Chieh Hsieh, Kenny Z. Lin · 2023

This study provides evidence of the relationship between adopting a value-added tax (VAT) and corporate income tax avoidance. Our analysis exploits the staggered replacement of retail sales tax with VAT in China between 2012 and 2019. Base…

Strategic Alliances and Idiosyncratic Information: Evidence From China Open

Cao Yue, Tianxiao Guo, Wenrui Chen, Kenny Z. Lin · 2021

This study examines how strategic alliances affect idiosyncratic information. Theory suggests that strategic alliances bring complementary resources and contracting hazards to firms. Accordingly, we conjecture that alliance involvement red…

Profit-Tax Relationship, Business Group Affiliation, and External Monitoring in China Open

Kenny Z. Lin, Shanshan Shi, Feng Tang · 2021

This study examines whether business group affiliation weakens the sensitivity of income tax expense to pretax income, while external monitoring mechanisms mitigate the effect of group affiliation. We find that this sensitivity is weaker f…

Does Availability of Audit Partners Affect Audit Quality? China Evidence Open

Agnes W. Y. Lo, Kenny Z. Lin, Raymond M. K. Wong · 2019

In this study, we examine whether Chinese CPA firms with more partners available to perform audit engagements deliver higher quality services. Based on a sample of 2,990 company-year observations over the period 2002–2015, we find that CPA…

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