Share price reaction on corporate tax reforms in China

• Main Authors: Selamat, Aslam Izah, Syed Mohamed, Mohamed Ariff, Ramadili Mohd, Shamsher Mohamad
• 格式: Article
• 語言: English
• 出版: Faculty of Economics and Management, Universiti Putra Malaysia 2017
• 在線閱讀: http://psasir.upm.edu.my/id/eprint/65374/1/%2819%29%20IJEM%20%28S3%29%202017%20R2%20Corporate%20tax%20reforms%20and%20share%20price%20effect%20on%20China.pdf; http://psasir.upm.edu.my/id/eprint/65374/; http://www.ijem.upm.edu.my/vol11noS3/(19)%20IJEM%20(S3)%202017%20R2%20Corporate%20tax%20reforms%20and%20share%20price%20effect%20on%20China.pdf

This paper elaborates on the changes in corporate taxation in China to accommodate the government's fiscal expenditure, specifically, the study highlights the effect of major corporate tax reforms in China on firms' share price. The result shows that the price reactions are significantly p...