Articles by Jia Li
Uncertainty in the macroeconomic environment, corporate tax avoidance and corporate credit financing: evidence from high-tech listed companies in China
Using data from Chinese high-tech enterprises, the authors investigate links between corporate tax avoidance and bank credit financing.
Do government audits raise the risk awareness of management? An investigation from the perspective of cost variability
The authors investigate the impact of government audits on state-owned enterprises, finding they increase cost variability in these enterprises.