Fang ZHANG, Dr

Business & Economics

1. Accruals 39%
2. Authority 9%
3. Board of Directors 14%
4. China 100%
5. Chinese Firms 16%
6. Company Value 5%
7. Corporate Boards 18%
8. Corporate Scandal 81%
9. Corporate Social Responsibility 47%
10. Credibility 53%
11. Disclosure 66%
12. Economics 10%
13. Enforcement 13%
14. Expenses 9%
15. Expertise 12%
16. Income 11%
17. Income Shifting 40%
18. Income Tax 14%
19. Institutional Environment 61%
20. Institutional Quality 23%
21. Liability 13%
22. Market Reaction 5%
23. Operating Performance 6%
24. Payment 14%
25. Penalty 13%
26. Policymaker 24%
27. Political Connections 75%
28. Private Firms 63%
29. Public Firm 41%
30. Regional Variation 25%
31. Revenue 12%
32. Scandal 67%
33. Social Responsibility 18%
34. State-owned Banks 7%
35. Stock Market 7%
36. Tax 81%
37. Tax Audit 22%
38. Tax Avoidance 93%
39. Tax Compliance 43%
40. Tax Enforcement 89%
41. Tax Rate 56%
42. Taxable Income 35%
43. Window Dressing 29%