id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-4853	Shen, Yifan	Contingency Information Disclosure and Corporate Tax Avoidance	2023	8	.pdf	application/pdf	5776	259	41	Abstract: Despite there is a large amount of relevant literature on the two main topics of contingency information disclosure and corporate tax avoidance, no one has yet focused on the relationship between the two. Based on the empirical data of Chinese A-share listed companies from 2007 to 2020, we empirically examines the impact of contingency information disclosure on corporate tax avoidance, using the expected liabilities presented in the financial statements of enterprises.	cache/fbem-4853.pdf	txt/fbem-4853.txt