Does directors’ and officers’ liability insurance enhance corporate tax compliance? Evidence from Chinese a-share listed companies

Finance research letters 2026

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Authors: Zunde Liao, Fangyuan Ding

DOI: 10.1016/j.frl.2026.109472

Cited by: 0

References: 17

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Compliance Studies Auditing Earnings Management Governance

References 17